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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%]

...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

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%]

...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

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%]

...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

124. 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

125. 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

126. 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

127. 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

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%]

...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

129. 股权转让价格确定、个税及帐务处理问题 [48%]

...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10万元，到工商已办变更。 1、请问2年后...

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%]

...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，也是具此开发票...

分类:专家答疑 时间:20140406