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Overseas Chinese investors and those from Hong Kong and Macao who make investments in China's inland areas may appoint their relatives or friends residing in the inland areas as their agents.华侨、港澳投资者在境内投资可以委托境内的亲友为其代理人。
any return, account or accounts submitted (whether before or after the commencement of the bankruptcy) by the bankrupt to any inland revenue official;破产人向任何税务人员呈交的(不论是在破产开始之前或之后)任何报税表或一份或多于 一份的账目；
Overseas Chinese investors and those from Hong Kong and Macao shall abide by State laws and regulations in their activities in inland areas.华侨、港澳投资者在境内的活动应当遵守国家的法律、法规。
The Board of Inland Revenue may from time to time make rules generally for carrying out the provisions of this Ordinance and for the ascertainment and determination of any class of income or profits.税务委员会可不时订立规则，为施行本条例的规定以及为确定及厘定各类入息或利润而作出一般规定。
must be accompanied by a written notice from the Commissioner of Inland Revenue stating that the Commissioner has no objection to the company being deregistered.必须附有税务局局长发出的书面通知，述明税务局局长并不反对撤销该公司的注册。
any officer of the Inland Revenue Department not below the rank of chief assessor authorized in writing by the Commissioner personally for the purpose, either generally or in any particular case.获局长为此目的而就一般情况或任何个别个案亲自以书面授权的、职级不低于总评税主任的税务局人员。
"deputy commissioner" (副局长) means a deputy commissioner of Inland Revenue appointed under this Ordinance;“副局长”（deputy commissioner）指根据本条例获委任的税务局副局长；
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