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131. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLC OF ICELAND FOR THE AVOIDANCE OF DOUBLIE TAXATION [47%]

　　The Government of the People's Republic of China and the Government of the Republic of Iceland　　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：...

分类:综合税收政策 时间:20000101

132. 2010年5月26日课程相关习题及答案 [47%]

一、单项选择题：1. 出口货物退（免）税是在国际贸易业务中，对我国报关出外口的货物退还或免征在国内各生产环节和流转环节按税法规定缴纳的 （) 税和消费税，即A．...

分类:练习题 时间:20110112

133. 计算内部收益率 [47%]

...　内部收益率法的公式 　　（1）计算年金现值系数(p／A，FIRR，n)=K／R； 　　（2）查年金现值系数表，找到与上述年金现值系数相邻的两个系数(p／A，i1，n)和(p／A，i2，n)以及对应的i1、i2，满足(p／A，il，n) >K／R>(p／A，i2，n)...

分类:专家答疑 时间:20090203

134. 相关资产处置等账务处理 [47%]

...理对于合理避税有好处？ （1）我公司2008年委托A建筑公司在X地段建设厂房一套，合同价为251.7万元（另支付当地园区管委会土地款60万元），该厂房于2009年建设成功，该地段由于政府原因不能取得房产证。我公司于2010...

分类:专家答疑 时间:20111031

135. 委托贷款业务涉税 [47%]

...font>提出如下问题:老师，你好！ 委托贷款业务，A为委托方，B为受托方，C为借款方，A委托B发放贷款给C，A支付给B手续费，C支付给A利息（委托B代收代付），请问A和B是否均为营业税纳税义务人，纳税义务时间是什么时...

分类:专家答疑 时间:20110120

136. 装修费用分摊问题 [47%]

...行装修），预计5月入住。现因故将自用6层中的2层无偿给A子公司使用，问题： 6层中的所有与装修相关的合同已签订，并大部份已按合同支付了定金或进度款，有的已付清结算款。因合同是供应商与我司签订，因此款项及...

分类:专家答疑 时间:20090415

137. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION A [47%]

　　The Government of the People's Republic of China and the Government of the Kingdom of Belgium， 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 to the following：　　Article 1...

分类:综合税收政策 时间:20000101

138. 2010年5月12日课程相关习题及答案 [47%]

...内，向主管税务机关申请办理一般纳税人资格认定。 A.10                            B.20      C.40 &nb...

分类:练习题 时间:20110112

139. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OFTHE KINGDOM OF BAHRAIN FOR THE AVOIDANCE OF DOUBLE TAXATION A [47%]

...税的协定　　The Government of the People's Republic of China and the Government of the Kingdom of Bahrain.　　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；...

分类:综合税收政策 时间:20000101

140. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FEDERATIVE REPUBLIC OF BRAZIL FOR THE AVOIDANCE OF DOUBLE [47%]

　　Article 12 Royalties　　1. Royalties arising in 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 accordi...

分类:综合税收政策 时间:20000101