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1241. 福建省国家税务局关于推行实名办税的公告 [12%]

...公告》(2014年第40号)精神，福建省国家税务局决定从2016年12月1日起在全省(不含厦门，下同)范围内推行实名办税，现将有关事项公告如下：　　一、实名办税含义　　实名办税是指办税人员在国税机...

福建省国家税务局公告2016年第16号 分类:??????????????? 时间:20170110

1242. 中华人民共和国政府和俄罗斯联邦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）　 [12%]

...egard being had to the other provisions of this Agreement. Article 12 Capital Gains 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other...

分类:综合税收政策 时间:20000101

1243. 财政部 国家税务总局关于保险公司开办的一年期以上返还性人身保险险种免征营业税的通知 [12%]

...．平安福寿保险（9712）9．独生子女康宁保险（9712）10...

财税[2002]94号 分类:营业税 时间:20050114

1244. 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） [12%]

...egard being had to the other provisions of this Agreement. Article 12 Royalties 　1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 　2. However, such royalties may also be taxed in the...

分类:综合税收政策 时间:20000101

1245. 中华人民共和国政府和马来西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） [12%]

...egard being had to the other provisions of this Agreement. Article 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contr...

分类:综合税收政策 时间:20000101

1246. 中华人民共和国政府和瑞典王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) [12%]

...regard being had to the other provisions of this Agreement.Article 12Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. 2. However, such royalties may also be taxed in...

分类:综合税收政策 时间:20000101

1247. 波兰[POLAND] [12%]

... Article 12 Royalties  1. Royalties arising in a Contracting State and paid to a resident of th...

分类:税收协定 时间:20051121

1248. 中华人民共和国政府和大不列颠及北爱尔兰联合王国政府关于对所得和财产收益相互避免双重征税和防止偷漏税的协定（附英文） [12%]

...egard being had to the other provisions of this Agreement. Article 12Royalties　　1. Royalties arising in a Contracting State which are derived by a resident of the other Contracting State may he taxed in that other State. 　　2. However, such royalties may also be ta...

分类:综合税收政策 时间:20000101

1249. 国家税务局总局深圳市税务局2019年人大建议、政协提案办理复文 [12%]

...术维护费用抵减增值税税额有关政策的通知》（财税〔2012〕15号），增值税纳税人2011年12月1日（含，下同）以后初次购买增值税税控系统专用设备(包括分开票机)支付的费用，可凭购买增值税税控系统专用设备取得的增值税专用...

分类:广东省税收政策法规 时间:20191121

1250. 中华人民共和国外商投资企业和外国企业所得税法实施细则（附英文） [12%]

...es of an application submitted by suchenterprises, use their own 12-month fiscal year as the tax year.Enterprises commencing business operations in the middle of a tax year oractually operating for a period of less than 12 months in any tax year dueto such factors as merger or...

分类:外商投资企业和外国企业所得税 时间:20000101