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121. 资产整合问题 [48%]

... 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。 一、B公...

分类:专家答疑 时间:20050730

122. 2017年8月30日课程的相关法规 [48%]

《国家税务总局关于确认企业所得税收入若干问题的通知》（国税函[2008]875号）《中华人民共和国企业所得税法实...

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%]

...e 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 of its political subdivisions or local authorities，irrespective of the manner in which they are levie...

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%]

...br>　　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 Contracting State unless the employment is exercised in the other...

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%]

...e residents of one or both of the Contracting States.　　Article 2 Taxes Covered　　1. This Agreement shall apply to taxes on income and capital imposed on behalf of a Contracting State or of its political subdivisions of local authorities， irrespective of the manner in which t...

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%]

...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公司是否需要开出发票给B公司，作为B公司的进项抵扣。 3、 A公司将构入时间不同的固定资产，分别按净值出售给B...

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%]

...e residents of one or both of the Contracting States.　　Article 2 Taxes Covered　　1. The existing taxes to which this Agreement shall apply are， in particular：　　（a） in the case of Canada：　　the income taxes imposed by the Government of Canada，...

分类:综合税收政策 时间:20000101

128. 重组税务问题 [48%]

...一步、A公司（该公司为上市公司，与甲公司没有关系）29.9%的股权无偿划转到甲公司； 第二步、A公司净资产与甲公司四家公司股权进行置换； 第三步、A公司置换到甲公司的净资产由国资委无偿划转到B公司（该公司...

分类:专家答疑 时间:20100824

129. 2017年2月22日课程的相关法规 [48%]

...zqzfdetail_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...

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%]

...e 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 of its local authorities， irrespective of the manner in which they are levied.　　2. There ...

分类:综合税收政策 时间:20000101