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141. A公司是工程公司，一般纳税人，现拟注销，账上“应收账款”余额中有约550万未收回，与甲方沟通后在4月办理结算开票，甲方预计支付款项时间在A公司注销后。A公司现账上有“应付账款”-B公司500万。1、按照税局三流一致，是否可以通过签订三方协议，由甲方直接将500万支付给B公司。2、A公司是否可以根据三 [38%]

...A公司注销后。A公司现账上有“应付账款”-B公司500万。1、按照税局三流一致，是否可以通过签订三方协议，由甲方直接将500万支付给B公司。2、A公司是否可以根据三方协议在注销前将应收、应付账款进行抵减，如果不行是不是...

分类:专家答疑 时间:20220419

142. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF MALAYSIA FOR THE A VOIDANCE OF DOUBLE TAXATION AND THE PREVEN [38%]

...spect to taxes on income， have agreed as follows：　　Article 1 Personal Scope　　1.This Agreement shall apply to persons who are residents of one or both of the Contracting States　　Article 2 Taxes Covered　　This Agreement shall apply to taxes on income ...

分类:综合税收政策 时间:20000101

143. 江苏省建设厅关于开展2003年江苏省重点中心镇发展统计调查工作的通知 [38%]

...关事项通知如下：　　一、会议内容：　　1、部署全省重点中心镇发展统计调查工作；　　2、讲解全省重点中心镇发展统计调查方案。　　二、参加对象：　　各市、县（市、区）建设局（委）和...

苏建村[2003]71号 分类: 时间:20030317

144. 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 [38%]

... on 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

145. 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 [38%]

...s on income，　　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. The existing taxes to which this Agreement s...

分类:综合税收政策 时间:20000101

146. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF DENMARK FOR THE AVOIDANCE OF DOUBLE TAXATION A [38%]

　　Article 15 Dependent Personal Services　　1.Subject to the provisions of Articles 16， 18， 19， 20 and 21，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 Contracting State un...

分类:综合税收政策 时间:20000101

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

...s on income，　　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. The existing taxes to which this Agreement s...

分类:综合税收政策 时间:20000101

148. 2014年7月2日直播课程的相关法规 [38%]

《财政部、国家税务总局关于国际水路运输增值税零税率政策的补充通知 》（财税[2014]50号） 《国家税务总局关...

分类:相关法规 时间:20140704

149. 2013年2月6日直播课程的相关法规 [38%]

《中华人民共和国企业所得税法》(中华人民共和国主席令第63号) 《中华人民共和国企业所得税实施条例》(中华人民共和国国务院令...

分类:相关法规 时间:20130131

150. 2017年11月15日课程的相关法规 [38%]

《财政部 税务总局 证监会关于继续执行沪港股票市场交易互联互通机制有关个人所得税政策的通知》（财税[2017]78号）《

分类:相关法规 时间:20171115