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- However, the fact that no field audit or investigation has been conducted will be considered as a mitigating factor. 但个案本身并没有接受实地审核或调查这一事实将会被视为一宽减因素,以作考虑。
- A field audit investigation might have been conducted in relation to cases falling within the above categories. 本局有可能就上述三类个案进行实地审核调查。
- However, a higher penalty loading will be applied if the taxpayer intentionally delays the submission of the returns pending the result of the field audit or investigation. 然而,如纳税人故意延迟呈交报税表,以等待实地审核或调查的结果,加徵罚款比率将会较高。
- Two of the 14 Field Audit sections concentrate on tackling tax avoidance schemes, whereas other investigation officers and field auditors handle avoidance cases on an operational need basis. 14组实地审核人员中,其中两组专责审查避税个案。因应实际需要,其他调查及实地审核人员亦会参与审查避税个案的工作。
- Two of the 14 Field Audit sections concentrate on tackling tax avoidance schemes, whereas other investigation officers and tax auditors handle avoidance cases on an operational needs basis. 14组实地审核人员中,其中两组专责审查避税个案。因应实际需要,其他调查及审核人员亦会参与审查避税个案的工作。
- In 2001-02, Field Audits were conducted on corporations and unincorporated businesses by 12 Field Audit teams. 在2001至02年度,实地审核及调查科共有12组实地审核人员。
- Field Audit and Tax Investigation 实地审核及税务调查
- The Field Audit and Investigation Unit is responsible for conducting field audits and investigations on businesses and individuals with a view to combating tax evasion and avoidance. 实地审核及调查科专责实地审核和调查工作,致力打击逃税和避税的行为。
- Preparation of Personal Assessment Returns; and Assistance in handling Inland Revenue Department enquiries, tax field audits, tax investigation and appeals. 协调客户回答税务局查询,处理税务局之实地审核及税务调查,代表客户提出对有关税项之申诉。
- The field artillery pounded away at the for tress. 野战炮兵连续炮击那座要塞。
- Field audits and tax investigations require not only the application of accounting skills and taxation knowledge to different business environments, but also extensive use of interviewing, negotiating and investigative techniques. 进行实地审核和税务调查工作时,须在不同的商业环境下,应用会计和税务知识,并须广泛采用会晤、协商和调查的技巧。
- The crowd cheered as the teams entered the field. 球队入场时观众们为之欢呼。
- On the map the drains of each field are laid sown. 地图上标有每一块地的排水沟。
- Right-handed batters usually hit to left field. 右撇子击球手把球打到左外野。
- Based on the workflow reference brought forward by Workflow Management Coalition (WfMC), in this paper I design and develop a workflow management system, and therefore implement field auditing management system. 本文以工作流管理联盟(Workflow Management Coalition，WfMC)提出的工作流参考模型为基础，设计和实现了一套工作流管理系统，并在工作流管理系统的基础上，实现了现场稽核管理系统。
- The runaway horse was cornered in a field. 那匹跑掉的马在田地里被圈住了。
- Tent is used by camper and by soldier in the field. 露营的人和战地的士兵用帐篷。
- The children had a field day with their new toys. 孩子们玩新玩具玩得十分开心。
- An oil well blew out in the oil field. 油田里有一口油井发生井喷。
- He is an adventurer in financial field. 他是金融领域的投机者。
