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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%]

　　The Government of the People's Republic of China and the Government of the Islamic Republic of Pakistan，　　Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income，　　Have agreed as fol...

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%]

　　The Government of the People's Republic of China and the Government of the Republic of Austria，　　Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital，　　Have agreed ...

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%]

　　The Government of the People's Republic of China and the Government of Canada，　　Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income，　　Have agreed as follows：　　Artic...

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%]

提出如下问题:我集团控股的A、B两个公司(在广州)，因A公司品牌名字在广东省以外被别公司已注册在先，现拟：将A公司将现有业务、资产、负债卖给B公司，已委托会计师事务所出具了《清产核资报告》和《...

分类:专家答疑 时间:20110314

126. 重组税务问题 [48%]

...。谢谢！ 本问题共分三步走： 第一步、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...

分类:专家答疑 时间:20100824

127. 2017年2月22日课程的相关法规 [48%]

《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）《

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%]

　　The Government of the People's Republic of China and the Government of the Kingdom of the Netherlands，　　Desiring to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income，　　Have agreement as fo...

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%]

提出如下问题:A公司主营厂房租赁业务，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...

分类:专家答疑 时间:20140406