By giving the department s enforcement activities a more visible presence , it is hoped that taxpayer will be reminded of the need to keep sufficient business records and lodge correct returns 透过实地进行审核工作，可让纳税人更清楚了解本局的执法工作，从而鼓励纳税人自愿遵守税务规定，包括保存足够的业务记录，以及提交正确的报税表。
You should prepare cessation accounts covering the period from 1 january 2005 to 28 february 2006 , declare the assessable profits adjusted losses in the tax return for 2005 06 and retain the business records for at least 7 years 把计算出的应评税利润经调整亏损申报在2 0 0 5 0 6年度的报税表内，并保留所有业务记录及有关收入和支出的单据最少7年。
The purpose of conducting field audit is to enhance voluntary compliance with taxation requirements by giving the department s enforcement activities a more visible presence , thus encouraging the keeping of sufficient business records and the lodgment of correct returns 透过实地进行审核的工作，可让纳税人更清楚了解本局的执法工作，从而鼓励他们自愿遵守税务规定，包括保存足够的业务记录及提交正确的报税表。
The field audit activities are intended to encourage voluntary compliance with taxation requirements under the law . by giving the department s enforcement activities a more visible presence , it is hoped that taxpayer will be reminded of the need to keep sufficient business records and lodge correct tax returns 透过实地进行审核工作，可让纳税人更清楚了解本局的执法工作，从而鼓励纳税人自愿遵守税务规定，包括保存足够的业务记录，以及提交正确的报税表。
Summary table of proof of charge to an account presses accountant course collect , call course summary table again so , it rose to be record of concerned economy business before total classification zhang , undertake trying calculating the effect of the balance beforehand , its are basic format and the structure that computation expresses evenly are identical 记账凭证汇总表按会计科目汇总，所以又称科目汇总表，它起到了将有关经济业务记录在总分类账以前，预先进行试算平衡的作用，其基本格式与计算平衡表的结构相同。
The unit successfully prosecuted 3 tax evasion cases and the first case under section 80 ( 1a ) of the inland revenue ordinance in respect of the failure to maintain sufficient business records under section 51c of the ordinance . such failure may result in a fine of up to $ 100 , 000 . results of the investigation unit 此外，调查科亦就3宗逃税个案成功向法院提出检控，并首次引用《税务条例》第80 ( 1a )条，成功检控一名纳税人不遵照《税务条例》第51c条备存足够业务记录。
