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查看全部 国家法规(338) 答疑库(526) 视频中心(7) 地方法规(737) 其它法规(17) 其它(393)

1201. 查补以前年度税款 [30%]

...入账后，应结出本账户的余额，并对该余额进行处理： A、若余额在借方，全部视同留抵进项税额，按借方余额数，借记“应交税金--应交增值税(进项税额)”科目，贷记本科目。 B、若余额在贷方，且“应交税金--应交增值税”...

分类:专家答疑 时间:20060927

1202. 安徽省劳动厅 安徽省经贸委 安徽省财政厅 安徽省 地税局关于印发国有企业经营者年薪制试行意见的通知 [30%]

...。     计算公式     (1)I=(W1×a+W2×b)×2×R          式中：I:经营者基本收入               W1:本地区国有企业职工上年平...

劳计资字[1997]523号 分类:安徽省税收政策法规 时间:20050901

1203. 中华人民共和国政府和西班牙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) [30%]

...　政府代表钱其琛（签字）　　奥多涅斯（签字）AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF SPAIN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FlSCAL EVASION WITH RESPECT TO TAXES ON lNCOME AND CAPITAL The ...

分类:综合税收政策 时间:20000101

1204. 2011年5月10日直播课程相关习题及答案 [30%]

...委托销售收入（ ）的部分,准予据实扣除。  A、5%     B、10%    C、15%  2、企业开发产品转为自用的,其实际使用时间累计未超过（ ）又销售的，不得在税前扣除折旧费用。&nbs...

分类:测试题 时间:20110513

1205. PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF [30%]

　　The Government of the People's Republic of China and the Government of the Republic of Austria　　Have agreed at the signing of the Agreement between the two States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capita...

分类:综合税收政策 时间:20000101

1206. 2011年5月11日直播课程的相关习题及答案 [30%]

...委托销售收入（ ）的部分,准予据实扣除。  A、5%     B、10%    C、15%  2、企业开发产品转为自用的,其实际使用时间累计未超过（ ）又销售的，不得在税前扣除折旧费用。&nbs...

分类:练习题 时间:20110513

1207. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE REPUBLIC OF CUBA FOR THE AVOIDANCE OF DOUBLE TAXATION AND [30%]

　　The Government of the People's Republic of China and the Government of the Republic of Cuba，　　Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income，　　Have agreed as follows：

分类:综合税收政策 时间:20000101

1208. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OFTHE KYRGYZ REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND T [30%]

　　The Government of the People's Republic of China and the Government of the Kyrgyz Republic，　　Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income，　　Have agreed as follows：

分类:综合税收政策 时间:20000101

1209. AGREEMENT BETWEEN THE GOVERNMENT OF KAZAKHSTANFOR THE AVOIDANCE OF DOUBLETAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME [30%]

　　The Government of the People's Republic of China and the Government of the Republic of Kazakhstan confirming their desire to develop and strengthen the economic，scientific，technical and cultural cooperation between both States， and desiring to conclude an Agreement for the avoidance of d...

分类:综合税收政策 时间:20000101

1210. 国家税务总局关于出口货物退(免)税实行按企业分类管理的补充通知<font color=red>[已失效]</font> [30%]

...真执行各项政策。　　(一)在退税指标不足时，对A、B类企业优先办理退税。　　(二)对C类企业的退税单证、电子信息要严格审核和强化对其财务核算监管力度。　　(三)对D类企业实行半年退税一次并报省国家...

国税发[2001]83号 分类:进出口税 时间:20000101