The final settlement shall be made and the return filed within three months after the end of each taxable year. Any excess payment 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。

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"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。

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The ratio of excess reserves of financial institutions averaged 8.3 percent, indicating strong payment capacity.

金融机构超额准备率平均为8.3%，支付能力充足。

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If the payment goes beyond it so there is an economic gain, that excess would be taxed.

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If that gap persists, the problem can be addressed by supplementing payment of interest on reserves with steps to reduce reserves and drain excess liquidity from markets the second means of tightening monetary policy.

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Rather than try to win a judgment in excess of a small firm's liability insurance policy (and potentially force it to liquidate assets, which complicates payment), plaintiffs in many states can sue all along the company's supply chain to sweeten the spoils.

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