1·Tax offices would discourage prompt settlement or overpayment of accounts: one Swiss canton has already stopped discounts for early tax payment and said it wants to receive money as late as possible.
税务局将阻碍及早结算和多付款项：瑞士某一州已经取消了及早缴税的优惠制度，并表示他们希望尽可能地推迟收账。
2·If you pay too much tax, the Inland Revenue Department will refund the overpayment of tax and interest.
如果你付了过多的税款，税务局会退还多付的税款及利息。
3·For example, poor records often lead to the preparation of income tax returns that result in underpayment or overpayment of taxes.
例如，帐记得不好经常导致所编所得税申报表造成的少付或多付税款。
4·For example poor records often lead to the preparation of income-tax returns that result in underpayment or overpayment of taxes.
例如，帐记得不好经常导致所编所得税申报表造成的少付或多付税款。
5·Notwithstanding the foregoing, COMPANY shall be entitled to deduct any amounts of overpayment from payments due to Contractor.
尽管有上述规定，公司有权扣除多付的款项给承包商的任何款项。