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121. 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

122. 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

123. 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

124. 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

125. 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

126. 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

127. 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

128. 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

129. 股权转让价格确定、个税及帐务处理问题 [48%]

110434提出如下问题:A公司出资100万元，执B公司的股10%，A账面上欠B的款80万元。2010年1月A公司将股权转让给B公司的自然人股东甲、乙，各转让股份5%，转给甲的5%按溢价80万元，乙的5%按10万元，A亏损金额为10万...

分类:专家答疑 时间:20100701

130. A公司与B公司这样的合同符合相关规定不？ 2.A公司所收取的场地使用费需交房产税不？ [48%]

...，现将新建成的厂房租给了B公司，合同约定：室内面积10000平方，租金20元/平方，管理费4元/方，维护费3元/平，室外面积2000平方，收取场地使用费8元/平方。即每月收取的租金20万，管理费4万，维护费3万，场地使用费1.6万，也...

分类:专家答疑 时间:20140406