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查看全部 国家法规(304) 答疑库(1) 地方法规(889) 会员资料(10) 其它法规(175) 其它(3)
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1211. 中华人民共和国税收征收管理法实施细则(附英文)（已失效）<font color=red>[已失效]</font> [15%]
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...ticle 2 The Tax Administration Law and these Detailed Rules shall apply tothe administration of the levying and collection of the various types oftaxes imposed by the taxation authorities. In a case not covered by theprovisions of the Tax Administratio n Law and these Detailed Rules， ...
分类:税收征管 时间:20000101
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1212. 卢森堡[LUXEMBOURG] [15%]
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.../STRONG> This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2
分类:税收协定 时间:20051121
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1213. 中华人民共和国和荷兰王国关于对所得避免双重征税和防止偷漏税的协定（附英文） [15%]
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...ows: 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 behalf of a Contracting State or...
分类:综合税收政策 时间:20000101
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1214. 中华人民共和国政府和罗马尼亚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) [15%]
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... follows:Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered 1. This Agreement shall apply to taxes on income imposed on by one of the Contracting States or b...
分类:综合税收政策 时间:20000101
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1215. 韩国[KOREA] [15%]
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.../STRONG> This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2
分类:税收协定 时间:20051121
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1216. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF BELARUS FOR THE AVOIDANCE OF DOUBLE TAXATION [15%]
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...ecipient is the beneficial owner of the royalties， the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. 3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of， or the right to use，any...
分类:综合税收政策 时间:20000101
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1217. 中华人民共和国政府和巴西联邦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) [15%]
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... follows:Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered 1. The existing taxes to which the Agreement shall apply are: (a) in the case of the People'...
分类:综合税收政策 时间:20000101
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1218. 国务院关于修改《中华人民共和国进出口关税条例》的决定（附英文） [15%]
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...为准. In case of discrepancy, the original version in Chinese shall prevail. Whole Document (法规全文)REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON IMPORT AND EXPORT DUTIES(Promulgated by the State Council on March 7, 1985, amended andpromulgat...
国务院令1992年第96号 分类:进出口税 时间:20000101
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1219. 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 [14%]
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...> 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 behalf of a Contracti...
分类:综合税收政策 时间:20000101
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1220. 罗马尼亚[ROOMANIA] [14%]
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.../STRONG> This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2
分类:税收协定 时间:20051121