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...s on income, Have agreed as follows: Article 1 Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes on incom...
分类:综合税收政策 时间:20000101
...指导,谢谢! A公司是一家私营企业,注册资金1368万元,因经营不善,发生严重亏损,且流动资金严重短缺,至07年5月累计亏损680万元。我公司(非上市公司)在07年6月和08年7月对A公司的股权进行了协议收购,A公司资...
分类:专家答疑 时间:20081007
1、中华人民共和国企业所得税法 中华人民共和国主席令 第63号2、企业所得税法实施条例 中华人民共和国国务院令 第512号3、
分类:相关法规 时间:20110121
... on capital, Have agreed as follows: Article 1 Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes on incom...
分类:综合税收政策 时间:20000101
...to taxes on income, have agreed to the following: Article 1 Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 taxes Covered 1.This Agreement shall apply to taxes on income...
分类:综合税收政策 时间:20000101
《中华人民共和国企业所得税法》(中华人民共和国主席令第63号) 《中华人民共和国企业所得税实施条例》(中华人民共和国国务院令...
分类:相关法规 时间:20130131
一、单选题 1.甲企业2018年取得高新技术企业资格,2019年甲企业吸收合并乙企业,甲企业净资产的公允价值为150万元,乙企业净资产公允价值50万元,甲、乙企业2013年各有未弥补的亏损10万元,截止2019年末国家发行的最长期...
分类:测试题 时间:20191230
Article 17 Artistes and Athletes 1.Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre,motion picture, radio or television artiste, or a musician, or as an athlete, from his pe...
分类:综合税收政策 时间:20000101
...e and capital. Have agreed as follows: Article 1 Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes on incom...
分类:综合税收政策 时间:20000101
《财政部 税务总局 海关总署关于北京2022年冬奥会和冬残奥会税收政策的通知》(财税[2017]60号)《国家税务总局...
分类:相关法规 时间:20170726