大约有20,000项符合查询结果,库内数据总量为500,563项。(搜索耗时:0.0400秒)
查看全部 国家法规(1932) 答疑库(1513) 视频中心(22) 其它(1) 地方法规(10624) 会员资料(24) 其它法规(309) 其它(299)
...收利息维持现行税收征管法每日万分之五(相当于每年18.25%)的加收比例不降低的考虑。一是防止纳税人在银行贷款、欠缴税款中优先选择欠缴税款支付税收利息。银行贷款手续复杂,特别是有附带使用条款(如只能使用一半贷款,...
税总办函[2014]577号 分类:税收征收管理 时间:20140722
... 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 ...
分类:税收协定 时间:20051121
..., 51, 51); font-family: 宋体; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.5em; margin-bottom: 10px;"> 《国家税务总局关于修改部分税务部门规章的决定》,已经2018年6月5日国家税务总局2018年度第1次局务会议审议通过,现予...
国家税务总局令第44号 分类:税收征收管理 时间:20180615
...thing: antialiased; white-space: inherit;" width="109" height="38">1997.12.25陕地税发〔1997〕194...
陕西省地方税务局公告2017年第1号 分类:陕西省税收政策法规 时间:20180102
...than those mentioned in paragraph 4 and which represent a participation of 25 per cent in a company which is a resident of a Contracting State, may be taxed in that State. 6. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4 and 5 shall be...
分类:税收协定 时间:20051121
... 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 ...
分类:税收协定 时间:20051121
...ty Inspection which has accepted the application for reinspection. Article 25 The commodity inspection authorities, the inspection organizations designated by them and other inspection organizations approved by the State Administration for Commodity Inspection may handle the business of superinten...
分类:综合税收政策 时间:20000101
...取得的收益,该项股票又相当于缔约国一方居民公司至少25%的股权,可以在该缔约国一方征税。 六、转让第一款至第五款所述财产以外的其他财产取得的收益,应仅在转让者为其居民的缔约国征税。...
分类:税收协定 时间:20051121
...quot;, 宋体; font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255);"> 根据国税地税征管体制改革有关要求,国家税务总局吉林省税务局对原吉林省国家税务局、吉林省地方税务局制定的税收规范性文件进行了清理。经过清...
国家税务总局吉林省税务局公告2018年第9号 分类:吉林省税收政策法规 时间:20180830
...an those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is a resident of a Contracting State may be taxed in that State. 6. Gains from the alienation of any property other than that referred to in paragraphs 1 to 5, shall be taxable on...
分类:税收协定 时间:20051121