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... other than those mentioned in paragraph 4 representing a participation of 25 per cent in a company which is a resident of a Contracting State may be taxed in that Contracting State. 6. Gains derived by a resident of a Contracting State from the alienation of any property other than that referr...
分类:综合税收政策 时间:20000101
...must be bound into booklets with sequential numbers. Article 25 No unit or individual can lend, transfer or issue invoices on other unit's or individual's behalf. Without the prior approval from the tax authorities, they cannot use invoices by tearing invoice boo...
分类:税收征管 时间:20000101
...to the income or the property which may be taxed in China. Article 25 Non-Discrimination 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than t...
分类:综合税收政策 时间:20000101
...quot;, 宋体; font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255);"> 根据企业所得税法及
上海市财政局 上海市国家税务局 上海市地方税务局 上海市民政局公告2018年第2号 分类:上海市税收政策法规 时间:20181022
...quot;, 宋体; font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255);"> 根据《税收规范性文件制定管理办法》(
宁波市地方税务局公告2018年第1号 分类:浙江省税收政策法规 时间:20180629
...the gross amount of the dividends if the recipient holds directly at least 25 per cent of the shares of the company paying the dividends, (b) 20 per cent of the gross amount of the dividends in other cases. This paragraph shall not affect the taxation of the company in respect of the profi...
分类:综合税收政策 时间:20000101
...间,全省实现新增城镇就业400万人左右,转移农村劳动力250万-300万,城镇登记失业率控制在4.5%以内。基本建立起规模较大、专业齐全、梯次合理的技能人才队伍,力争到“十一五”期末高级工以上的技能人才占技能劳动者的比...
苏政发[2007]25号 分类: 时间:20070320
...院或相应专业,培养信息技术高级专业人才。 25.全面提高现代信息技术在教育系统的应用水平。 以教育科学研究推动信息技术在各级各类学校教学过程中的应用,开展“数字化实验与虚拟实验系统的教学应...
皖政[2004]59号 分类: 时间:20040719
...和增幅,要位居中西部地区省会城市的前列。 (25)加大对开放型经济发展的财政支持。建立省级招商引资项目前期工作资金专项,用于项目前期工作资助。在鼓励小分队、一对一招商的同时,政府继续为招商引资搭造平台,...
鄂发[2004]23号 分类: 时间:20041220
... 2, apply to taxes of every kind and description. Article 25 Mutual Agreement Procedure 1.Where a person considers that the actions of one or both of the Contracting State result or will result for him in taxation not in accordance with the provisions of this Agreement...
分类:综合税收政策 时间:20000101