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...e residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes on income imposed on behalf of a v or of its local authorities, irrespective of the manner in which they are levied. 2. There shall be regarde...
分类:综合税收政策 时间:20000101
...股份,07年1--5月A公司亏损70万元,帐面净资产688万元,12月末当年亏损135万元,帐面净资产620万元。 2、08年7月我公司以666.2万元收购了A公司余下的48.7%的股份,08年1--6月A公司亏损52万元,帐面净资产568万元。 根...
分类:专家答疑 时间:20081007
...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、非居民企业所得税源...
分类:相关法规 时间:20110121
...e residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its local authorities irrespective of the manner in which they are levied. ...
分类:综合税收政策 时间:20000101
...e residents of one or both of the Contracting States. Article 2 taxes Covered 1.This Agreement shall apply to taxes on income imposed on behalf of a Contracting state or of its administrative subdivisions or local authorities, irrespective of the manner in which they are ...
分类:综合税收政策 时间:20000101
...企业所得税实施条例》(中华人民共和国国务院令第512号) 《财政部 国家税务总局关于执行企业所得税优惠政策若干问题的通知》(财税[2009]69号) 《
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
... other Contracting State, may be taxed in that other State. 2.Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may,notwithstanding t...
分类:综合税收政策 时间:20000101
...e residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State, of a political subdivision or local authority thereof, irrespective of the manner in w...
分类:综合税收政策 时间:20000101
...558016.html" target="_self">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)《国家税务总局关于<<中华人民共和国政府和巴...
分类:相关法规 时间:20170726