| 1. | In the following year , when the profits of the previous year are ascertained an assessment is made and credit given for the provisional tax paid
在下一年当有关年度的利润评定后，已缴付的暂缴税款会用来支付该年度应缴付的利得税。 |
| 2. | A sjt is valid for travel on the erwr for a particular journey if the fare value encoded on it corresponds with the appropriate fare from the station of entry to the station of exit
西铁的任何一段车程，只要该车票所记录的票值相等于由入闸车站至出闸车站应缴付的车费。 |
| 3. | Upon receiving the application and the proper amount of stamp duty , the collector will issue a stamp certificate in respect of the instrument manually or via a new electronic stamping system
署长在收妥有关申请及应缴付的印花税款后，会以人手或透过新电子加盖印花系统，就该文书发出印花证明书。 |
| 4. | A single journey ticket is valid for travel on the railways for a particular journey if the fare value encoded on it corresponds with the appropriate fare from the station of entry to the station of exit
单程票可使用于铁路的任何一段车程，只要该车票所记录的票值相等于由入闸车站至出闸车站应缴付的车费。 |
| 5. | Under the proposed system , any person who wishes to stamp a specified instrument may submit an application in a form , paper or electronic , and make payment of the stamp duty chargeable thereon
在建议的新系统下，任何人如欲印花税署在指明文书上加盖印花，须向署长递交申请表书面或电子形式，并缴付该文书应缴付的印花税。 |
| 6. | No probate or letters of administration shall be issued by the court until the commissioner shall have certified in writing that the estate duty payable by the executor upon the estate in respect of which probate or letters of administration is sought has been paid or that he has allowed payment thereof to be postponed , or that no estate duty is payable in respect of the estate
法院不会发出任何遗嘱认证或遗产管理书，直至遗产税署署长以书面证实遗嘱执行人已清缴有关正在申领遗嘱认证或遗产管理书的遗产所应缴付的遗产税款，或署长已批准遗嘱执行人延期缴纳有关税款，又或该笔遗产无须缴付任何遗产税款。 |
| 7. | No probate or letters of administration shall be issued by the court until the commissioner shall have certified in writing that the estate duty payable by the executor upon the estate in respect of which probate or letters of administration is sought has been paid or that he has allowed payment thereof to be postponed , or that no estate duty is payable in respect of the estate
法院不会发出任何遗嘱认证或遗产管理书，直至遗产税署署长以书面证实遗嘱执行人已清缴有关正在申领遗嘱认证或遗产管理书的遗产所应缴付的遗产税款，或署长已批准遗嘱执行人延期缴纳有关税款，又或该笔遗产无须缴付任何遗产税款。 |
| 8. | As the profits for any particular year cannot be known until after the year end , a provisional tax charge is raised during the course of the year . in the following year , when the profits of the previous year are ascertained an assessment is made and credit given for the provisional tax paid
由于某一年的利润要到该年度完结之后才能确定，因此税务局会在该年度完结前徵收暂缴税。在下一年当有关年度的利润评定后，已缴付的暂缴税款会用来支付该年度应缴付的利得税。 |
