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...逾期仍未提供的,应就地征收企业所得税。 21、企业发生股权投资损失,应该在发生当期扣除,还是在该股权投资转让年度后第6年一次性扣除? 答:《企业资产损失税前扣除管理办法》(国税发〔2009〕8...
青地税函[2010]2号 分类:山东省税收政策法规 时间:20100108
...通知》的通知(闽国税外[1996]056号)。 21、福建省国家税务局转发《国家税务总局关于外商投资企业财产损失所得税前扣除审批管理的通知》的通知(闽国税外[2000]030号)。 22、转发《国家税...
闽国税发[2006]202号 分类:福建省税收政策法规 时间:20061231
...vices 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...
分类:综合税收政策 时间:20000101
...vices 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...
分类:综合税收政策 时间:20000101
...民政府关于加快发展养老服务业的意见》(陕政发〔2014〕21号)精神,现就加快我市养老服务业的健康持续发展提出以下意见: 一、总体思路和主要目标 (一)总体思路。全面落实十八届三中、四中全会精神,以开...
市政发[2015]23号 分类:??? 时间:20150818
... ③借:多缴税金贷:提退税金—企业所得税 (21)某征收人员报告其征收的临商营业税现金及完税证丢失,经查实,填制税款损失报告单上报上级税务机关请示处理,据税款损失报告单记 ①借:待征工商税收—...
国税发[1995]159号 分类:税收征管 时间:20000101
... mentioned in the proceeding paragraph. Article 21 "Abnormal losses" as mentioned in Article 10 of the Regulations refers to losses other than the normal wear and tear in the course of production or business operations. They include: ...
分类:增值税 时间:20000101
...种规范要求,统一组织代购药品和医疗器械。? 21.加强对农村药品经营和使用的监督管理,严厉打击制售假劣药品的违法犯罪行为,严厉查处和取缔药品集贸市场、游医药贩等非法经营药品行为,保障农民用药安全有效...
哈政办发[2002]19号 分类: 时间:20021030
...vices 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State...
分类:综合税收政策 时间:20000101
...流工作。(牵头责任单位:省人事厅、编办)? 21、推进依法行政和反腐倡廉工作? 探索建立政府立法听证制度。全面清理涉及企业的审批事项。进一步完善行政执法责任制,建立健全行政执法过错责任追究制...
皖政[2000]13号 分类: 时间:20000315