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...s on Income, Have agreed as follows: Article 1 Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes on incom...
分类:综合税收政策 时间:20000101
Article 14 Independent Personal Services 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in the following circumstances, when such in...
分类:综合税收政策 时间:20000101
...于人寿保险业务免征营业税若干问题的通知》(财税[2001]118号)的有关规定,经审核,决定对有关保险公司开办的符合免税条件的保险产品取得的保费收入免征营业税,具体免税保险产品清单见附件。 ...
财税[2007]158号 分类:营业税 时间:20080506
...axes on income Have agreed as follows: Article 1 Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes on income imposed on ...
分类:综合税收政策 时间:20000101
Article 15 Directors' Fees Directors'fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a comparable which is a resident of the other Contracting State may be taxed in that other Contracting State....
分类:综合税收政策 时间:20000101
...一)县级人民政府关于申报列为市级风景名胜区的请示(15份); (二)风景名胜区资源调查评价报告(10份); (三)市级风景名胜区申报书(15份); (四)风景名胜区位置图、地形图、风景资...
台政办发[2004]94号 分类: 时间:20040827
相关法规 1.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.
分类:相关法规 时间:20110120
... on income and on capital,Have agreed as follows: Article 1 Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes to taxes on income an...
分类:综合税收政策 时间:20000101
...三600 张三 35 房地产 40 张三 700 李四400 李四 15 赵六 20 刘二 300 现在为了进行资产重合,扩大A公司D公司资产规模,提供有利的融资条件,利用折旧挡板,降低税收,简化公司管理进行了下列的资产过度。
分类:专家答疑 时间:20050730
...国税函[2008]875号)《中华人民共和国企业所得税法实施条例》(国务院令第512号)《国家税务总局关于金融企业...
分类:相关法规 时间:20170831