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1141. 中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定（附英文） [14%]

... the beneficial owner of the dividends the tax so charged shall not exceed 12 per cent of the gross amount of the dividends. Where, however, the recipient is a company or a partnership which holds directly at least 25 per cent of the shares of the company paying the dividends, the tax so charged sha...

分类:综合税收政策 时间:20000101

1142. 中华人民共和国政府和葡萄牙共和国政府关于对所得避免双重征税和防止偷漏税的协定（附英文） [14%]

... project for a period or periods aggregating more than 6 months within any 12-month period. 4. Notwithstanding the provisions of paragraphs 1 to 3, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or de...

分类:综合税收政策 时间:20000101

1143. 葡萄牙[PORTUGAL] [14%]

...T>议 定 书PROTOCOL 中华人民共和国政府和葡萄牙共和国政府关于对所得避免双重征税和防止偷漏税的...

分类:税收协定 时间:20051121

1144. 中华人民共和国政府和孟加拉人民共和国政府关于对所得避免双重征税和防止偷漏税的协定（附英文） [14%]

... project for a period or periods aggregating more than 6 months within any 12 months period. 4. Notwithstanding the provisions of paragraphs 1 to 3, the term "permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or ...

分类:综合税收政策 时间:20000101

1145. 澳大利亚[AUSTRALIA] [14%]

...ompany shall not be entitled to any of the benefits of Articles 10, 11 and 12.   6. Where by reason of the provisions of paragraph 1, a company is a resident of Australia and, under a tax agreement between China and a third country, is also a resident of that third country, the company...

分类:税收协定 时间:20051121

1146. 中华人民共和国政府和挪威王国政府关于对所得和财产避免双重征税和防止偷漏税的协定（附英文） [14%]

...regard being had to the other provisions of this Agreement.Article 12Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. 2. However, such royalties may also be taxed in...

分类:综合税收政策 时间:20000101

1147. 埃及[EGYPT] [14%]

... where such site, project or activities continue for a period of more than 12 months within and 24 month period;  (b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel, but only where activities of that nature continue (fo...

分类:税收协定 时间:20051121

1148. 厦门市地方税务局关于开展2018年度社会保险费缴费基数年度申报工作的通知 [14%]

...　各参保单位应如实向税务机关申报职工上一年度1月至12月的月平均工资。工资的计算口径按照国家统计局《关于工资总额构成的规定...

分类:福建省税收政策法规 时间:20180516

1149. 陕西省人民政府关于支持地震灾后恢复重建有关问题和政策措施的意见 [14%]

...、河道工程修建维护管理费。   　（2）2008年12月31日前，免收地震灾害地区卫生学评价及调查鉴定费、个体工商户管理费、集贸市场管理费，对地震灾害地区河道砂石资源费、卫生监测费、环境监测服务费减半收取。...

陕政发[2008]35号 分类:陕西省税收政策法规 时间:20081212

1150. 国家税务总局办公厅关于增值税一般纳税人纳税申报“一窗式”管理流程的通知 [14%]

...识别号后8位?　　文件扩展名：R+2位月份(R01,R02,……,R12)?　　例：纳税人识别号为110108123456789的企业5月份的认证数据，其汇总数据输出文件名为23456789.R05　　2、文件内容格式?　　文件为纯文本文件，同一行各项内容...

国税办发[2003]34号 分类:税收征管 时间:20000101