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131. 2013年6月19日直播课程的相关法规 [38%]

...业营业税改征增值税试点税收政策的通知》（财税[2013]37号） 《财政部国家税务总局关于在上海市开展交通运输业和部分现代服务业营业税改征增值税试点的通知》（财税[2011...

分类:相关法规 时间:20130621

132. 改制、合并税务处理 [38%]

...lor=red>俱乐部会员提出如下问题:A公司持有甲公司100％的股权，A公司欠甲公司往来款6000万元，B公司持有乙公司70％的股权，甲公司持有乙公司30％的股权， 现A公司拟将甲公司对A公司的6000万债权划至A公司名下，实...

分类:专家答疑 时间:20090623

133. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE STATE OF KUWAIT FOR THE AVOIDANCE OF DOUBLE TAXATION AND [38%]

...e and 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

134. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL E [38%]

　　Article 13 Capital Gains　　1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.　　2. Gains from the alienation of...

分类:综合税收政策 时间:20000101

135. 两个外资企业合并后应纳税所得额的问题 [38%]

...的应纳税所得额。 请问以下不同条件： 1、假设合并后一年的应纳税所得额，A仍然盈利，B作为A的一个营业机构仍然亏损,A的盈利大于B的亏损额。在计算合并后企业的所得税时怎样处理：(1)以A的应纳税所得额计...

分类:专家答疑 时间:20050727

136. 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 [38%]

　　Article 14 Independent Personal Services　　1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances，when such income may also...

分类:综合税收政策 时间:20000101

137. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE CZECHOSLOVAK SOCIALIST REPUBLIC FOR THE AVOIDANCE OF DOUB [38%]

　　Article 14 Independent Personal Services　　1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances， when ...

分类:综合税收政策 时间:20000101

138. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS FOR THE AVOIDANCE OF DOUBLE TAXATIO [38%]

　　Article 12 Royalties　　1. Royalties arising a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.　　2. However， such royalties may also be taxed in the Contracting State in which they arise， and accor...

分类:综合税收政策 时间:20000101

139. 2017年2月22日课程的相关法规 [38%]

...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

140. 2012年1月11日直播课程的相关法规 [38%]

《财政部国家税务总局关于企业资产损失税前扣除政策的通知》 财税[2009]57号 《财政部国家税务总局关于企业境外所得税收抵免有关问...

分类:相关法规 时间:20120113