The final settlement shall be made and the return filed within three months after the end of each taxable year. Any excesspayment shall be refunded and deficiency shall be repaid.
个体工商户年度生产、经营所得应在年度终了后三个月内报送此表，进行汇算清缴，多退少补。
2
"Compensation" means payment of any valuable consideration for services in excess of reasonable medical and ancillary costs.
“报酬”指超过合理的医疗和辅助成本后因提供服务而获得的任何有价值的支付。
3
The ratio of excess reserves of financial institutions averaged 8.3 percent, indicating strong payment capacity.