Report - 《內地經貿政策及法規通訊》 - bjo.gov.hk明確退還期末留抵稅額的納稅人條件為其納稅信用等級為a 級或b級；納稅 人向主管稅務機關申請退還期末留抵稅額，當期退還的期末留抵稅額，以

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