英语翻译
Thedifferencebetweenthealreadypayedadvancetaxandactualappointedtaxshouldbepayedbythecontributoruntil150thdayafterthelastdayoflasttaxyear.Ifthedifferencepositiveforthecontributor,itispossibletoreclaimthedifferencebetweenthethealreadypayedadvancetaxandactualappointedtax.
Thepre-corporationandcorporationswhoarebeginningtaxabletransactionswithoutlegalpredecessorshouldnotbepayadvancetaxinthefirstyearoftaxability.