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121. 资产整合问题 [48%]

...三600　 张三 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。

分类:专家答疑 时间:20050730

122. 2017年8月30日课程的相关法规 [48%]

...国税函[2008]875号）《中华人民共和国企业所得税法实施条例》（国务院令第512号）《国家税务总局关于金融企业...

分类:相关法规 时间:20170831

123. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF PAKISTAN FOR THE AVOIDANCE OF DOUBLE [48%]

...s on income，　　Have agreed as follows：　　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 incom...

分类:综合税收政策 时间:20000101

124. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF BULGARIA FOR THE AVOIDANCE OF DOUBLE [48%]

　　Article 14 Income from Dependent Professional Services　　1. Subject to the provisions of Articles 15， 17， 18， 19 and 20，salaries， wages， and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that ...

分类:综合税收政策 时间:20000101

125. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION [48%]

... on capital，　　Have agreed as follows：　　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 incom...

分类:综合税收政策 时间:20000101

126. 公司出售资产及负债中涉及交税的问题 [48%]

...报告》和《资产评估报告》初稿。请教以下问题： 1、A公司将应收账款、其他应收款出售给B公司时，按该两项资产账面价值70%(经《资产评估报告》认定)定价。 2、 A公司将库存按账面价值出售给B公司时，A公司...

分类:专家答疑 时间:20110314

127. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE REVENTION [48%]

...s on income，　　Have agreed as follows：　　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. The existing taxes to which this Agreement s...

分类:综合税收政策 时间:20000101

128. 重组税务问题 [48%]

...准，将C、D公司股权划转到甲公司 ，股权交割日为2009年12月10日。 一、甲公司 1、账务处理分录 借: 长期股权投资（资本公积+股权划转过程中的费用） 贷：资本公积（按照A公司股权交割日最近一期2009年12月...

分类:专家答疑 时间:20100824

129. 2017年2月22日课程的相关法规 [48%]

...zfdetail_553474.html" target="_self">国家税务总局所得税司关于2016年度企业研究开发费用税前加计扣除企业所得税纳税申报有关问题的通知》（税总所便函[2017]5号）《国家税务...

分类:?????? 时间:20170222

130. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE KINGDOM OF THE NETHERLANDS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL [48%]

...n income，　　Have agreement as follows：　　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 incom...

分类:综合税收政策 时间:20000101