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141. AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINAAND THE GOVERNMENT OFTHE REPUBLIC OF SEYCHELLES FOR THE AVOIDANCE OF DOUBLE TAXATION [47%]

...e residents of one or both of the Contracting States.  Article 2  TAXES COVERED 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied. 2. There shall be rega...

分类:综合税收政策 时间:20000101

142. 宁夏回族自治区财政厅、宁夏回族自治区国家税务局、宁夏回族自治区地方税务局转发财政部国家税务总局关于保险公司开办的一年期以上返还性人身保险险种免征营业税的通知 [47%]

...总局《关于若干项目免征营业税的通知》((94)财税字第002号)的有关规定,经审核,决定对上述4家公司符合免税条件的险种免征营业税,具体免税险种见附件。   请遵照执行。 附件:免征营业税的一年期以上返还性人身保...

宁财(税)发[2000]658号 分类:宁夏税收政策法规 时间:20060320

143. 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 [47%]

...e residents of one or both of the Contracting States.  Article 2 Taxes Covered  1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied.  2. There ...

分类:综合税收政策 时间:20000101

144. 浙江省平阳县国家税务局关于增值税纳税人分类管理的公告 [47%]

...  (1)A类纳税人:曾经年度累计缴纳入库增消两税20万元(含)以上的一般纳税人;委托代征单位。  (2)B类纳税人:曾经年度累计缴纳入库增消两税5万元(含)以上的一般纳税人。  (3)C类纳税人:...

平国税告字24号 分类: 时间:19971105

145. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF BARBADOS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTI [47%]

...e residents of one or both of the Contracting States.  Article 2  Taxes Covered  1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied....

分类:综合税收政策 时间:20000101

146. 武汉市地方税务局转发省地方税务局转发财政部国家税务总局关于保险公司开办的一年期以上返还性人身保险险种免征营业税规定的通知 [47%]

各分局: 现将省地方税务局(鄂地税发〔2000〕271号)转发的《财政部国家税务总局关于保险公司开 办的一年期以上返还性人身保险险种免征营业税规定的通知》转发给你们,请依据执行。 省地方税务局转...

武地税发[2000]322号 分类:湖北省税收政策法规 时间:20050719

147. 重庆市地方税务局、财政部、国家税务总局关于保险公司开办的一年期以上返还性人身保险险种免征营业税的通知 [47%]

...税务总局((94)财税字第002号)的有关规定,经审核,决定对上述4家公司符合免税条件的险种免征营业税,具体免税险种见附件.   请遵照执行.   附件:免征营业税的一年期以上返还性人...

渝财税[2000]59号 分类: 时间:20000802

148. 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 [47%]

...od amounting to less than 183 days during that calendar year.  2.The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers,archite...

分类:综合税收政策 时间:20000101

149. 借款投资的帐务处理 [47%]

...万,1个亿是借给A公司的,该怎么帐务处理, 2、现在向银行贷款1.5亿发生了1500万的利息,该怎么帐务处理 3、如果借给A公司的1个亿签定了合同,A公司按银行同期的货款利息支付给我公司利息,会产生那...

分类:专家答疑 时间:20110323

150. AGREEMENTBETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THEGOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINAFOR THE AVOIDANCE OF DOUBLE TAXATIONAN [47%]

...e residents of one or both of the Contracting States.  Article 2  TAXES COVERED  1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied....

分类:综合税收政策 时间:20000101