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...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 political subdivisions or local authorities,irrespective of the manner in which they are levie...
分类:综合税收政策 时间:20000101
...ntracting State may be taxed in that other Contracting State. 2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers,archit...
分类:综合税收政策 时间:20000101
...局关于对若干项目免征营业税的通知》[(94)财税字第002号]和《财政部 国家税务总局关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...
财税[2007]158号 分类:营业税 时间:20080506
...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 local authorities, irrespective of the manner in which they are levied. 2. There ...
分类:综合税收政策 时间:20000101
...racting State,may be taxed in that other Contracting 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 ...
分类:综合税收政策 时间:20000101
...附件:1、台州市市级风景名胜区审查评分标准 2、台州市市级风景名胜区评分表(略) 附件1: 台州市市级风景名胜区审查评分标准 1、总则 1.1市级风景名胜区评审指标由资源价...
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
...e residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes 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
《国家税务总局关于确认企业所得税收入若干问题的通知》(国税函[2008]875号)《中华人民共和国企业所得税法实...
分类:相关法规 时间:20170831
... 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。 一、B公...
分类:专家答疑 时间:20050730