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...e residents of one or both of the Contracting States. Article 2 Taxes Covered 1. The existing taxes to which this Agreement shall apply are: (a) in Finland: (i) the state income tax; (ii) the communal tax;...
分类:综合税收政策 时间:20000101
...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
...代收代付员工个人伙食及水电费后支付给B公司,请问在2026年增值税法下,A、B公司此业务需要纳税吗?如何操作? 尊敬的会员:您提出的问题专家解答如下:您好, 在 2026 年《增值税法》及实施条例框架下,A 公司代收代...
分类:专家答疑 时间:20260306
...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
...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
...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
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