| 1. | Field audit and tax investigation 实地审核及税务调查 |
| 2. | Elements of tax investigation 税务调查概要 |
| 3. | Elements of tax investigation 税务调查概要 |
| 4. | Tax investigation and field audit records of taxpayers for the purpose of tackling tax evasion and promoting voluntary compliance with tax laws 纳税人的税务调查和实地审核记录,以对付逃税和鼓励纳税人自动遵守税务法例。 |
| 5. | 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。 |
| 6. | Mike truman looks first at the latest developments following the case of mansworth v jelley especially at the inland revenue ' s guidance on losses 以英国一案例看有关国内税收有关亏损的指引的最新情况,探讨英国国会议事录有关税务调查的程序,强调税务局正面对的部份困难。 |
| 7. | Faced with a slight reduction in manpower , the standard and output of the field audit and investigation unit are maintained through careful risk management and more extensive staff training 尽管人手微降,透过对逃税、避税工作的风险管理及加强员工培训,实地审核及税务调查工作的质和量将不会受影响。 |
| 8. | The investigation unit is responsible for tax investigation , including detailed investigations where tax evasion is suspected , and the imposition of penalties and prosecution proceedings to create a deterrent to tax evasion 调查科负责税务调查,包括详细调查涉嫌逃税行为、徵收罚款和提出检控,以打击逃税行为。 |
| 9. | Investigation officers are responsible for conducting in - depth investigations where tax evasion is suspected , and taking penal action including prosecution proceedings in appropriate cases to create a deterrent to tax evasion 税务调查调查人员负责详细调查涉嫌逃税的纳税人,并施行惩罚(包括就适当个案提出检控) ,以打击逃税行为。 |
| 10. | 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。 |