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91. 2018年7月11日课程的相关法规 [48%]

...4.html" target="_self">财政部关于印发修订<企业会计准则第2号——长期股权投资>的通知》（财会[2014]14号）《财政部关于印发修订<企业会计准则第22号——金融工具...

分类:相关法规 时间:20180710

92. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESTPECT TO TAXES ON IN [48%]

...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， irrespective of the manner in which they are levied.　　2.There shall be regard...

分类:综合税收政策 时间:20000101

93. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE MONGOLIAN PEOPLE's REPUBLIC FOR THE AVOIDANCE OF DOUBLE T [48%]

...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

94. 股权收购业务 [48%]

...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

95. 2010年2月3日直播课程的相关法规 [48%]

...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

96. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF BULGARIA FOR THE AVOIDANCE OF DOUBLE [48%]

...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

97. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION A [48%]

...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

98. 2013年2月6日直播课程的相关法规 [48%]

...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

99. 2019年12月25日课程相关习题及答案 [48%]

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

100. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESTPECT TO TAXES ON IN [48%]

... 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