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...应收款 10 1141 坏账准备 11 1201 在途物资 12 1211 材料 13 1231 低值易耗品 14 1243 库存商品 15 1244 商品进销差价 16 1251 委托加工物资 17 1261 委托代销商品 18 1281 存货跌价准备 19 1301 待摊费用 20 1401 长期股权投资 140101 股票投...
分类:专家答疑 时间:20060125
...7 or Article 14, as the case may be, shall apply. Article 23 METHODS FOR THE ELIMINATION OF DOUBLE TAXATION 1. Double taxation shall be eliminated as follows:a) In China, where a resident'of China derives income from Seychelles the amount of tax on that income pay...
分类:综合税收政策 时间:20000101
...应收款 10 1141 坏账准备 11 1201 在途物资 12 1211 材料 13 1231 低值易耗品 14 1243 库存商品 15 1244 商品进销差价 16 1251 委托加工物资 17 1261 委托代销商品 18 1281 存货跌价准备 19 1301 待摊费用 20 1401 长期股权投资 140101 股票投...
分类:专家答疑 时间:20050902
...好对纳税人的培训和服务。通过召开汇算辅导会和利用12366热线、网站、报纸、电视、电子屏幕、短信平台、税企邮箱等宣传工具,多渠道开展企业所得税政策宣传。结合当地征管实际,分行业(如矿产品、房地产、农信社、商业...
赣市国税函[2011]15号 分类:江西省税收政策法规 时间:20110322
... Article 7 or Article 14, as the case may be, shall apply. Article 23 Methods for the Elimination of Double Taxation 1. In China, double taxation shall be eliminated as follows: (a) Where a resident of China derives income from Mauritius the amount of tax on that incom...
分类:综合税收政策 时间:20000101
...cm 0pt; COLOR: black; FONT-FAMILY: 宋体"> 23
财税[2007]169号 分类:进出口税收 时间:20080506
...7 or Article 14, as the case may be, shall apply. Article 23 METHODS FOR THE ELIMINATION OF DOUBLE TAXATION 1. In China, double taxation shall be eliminated as follows: Where a resident of China derives income from Iran, the amount of tax on that income payable in Iran in acco...
分类:综合税收政策 时间:20000101
...icle 14 of this Agreement, as the case may be, shall apply.Article 23Property 1. Property represented by immovable property referred to in Article 6 of this Agreement owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that...
分类:综合税收政策 时间:20000101
...并在约谈结束后形成《出口退(免)税评估约谈记录》(附件23)。对有多个出口企业存在共性问题的,经复审岗核准可以采取集体约谈的方式进行。 (三)发函调查。调查评估岗认为需对评估对象进行发函调查的,按本规范第...
税总发[2014]155号 分类:? 时间:20150130
... Article 7 or Article 14, as the case may be, shall apply. Article 23Methods for the Elimination of Double Taxation 1. In the case of Belgium, double taxation shall be avoided as follows: (a) Where a resident of Belgium derives income which is taxable in China in accor...
分类:综合税收政策 时间:20000101