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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%]

　　The Government of the People's Republic of China and the Government of the Republic of Seychelles，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　　Article 1

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%]

...保险 　　8、国寿如意两全保险 　　9、子女教育保险(A) 　　10、子女教育保险(B) 　　11、祥和定期保险 　　12、祥运定期保险 　　13、祥瑞终身保险 　　14、祥瑞还本终身保险 　　15、康宁终身保险 　　16、康宁定期保...

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%]

　　The Government of the People's Republic of China and the Government of the Kingdom of the Netherlands，　　Desiring to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income，　　Have agreement as fo...

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%]

...类标准及升降条件　　1、分类标准　　（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...

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%]

　　The Government of the People's Republic of China and the Government of Barbados，　　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：　　Art...

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%]

...保险 8、国寿如意两全保险 9、子女教育保险(A) 10、子女教育保险(B) 11、祥和定期保险 12、祥运定期保险 13、祥瑞终身保险 14、祥瑞还本终身保险 15、康宁终身保险 16、康宁定期保...

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%]

...保险　　 8?国寿如意两全保险　　 9?子女教育保险(A)　　 10?子女教育保险(B)　　 11?祥和定期保险　　 12?祥运定期保险　　 13?祥瑞终身保险　　 14?祥瑞还本终身保险　　 15?康宁终身保险　　 16?康...

渝财税[2000]59号 分类: 时间:20000802

148. 借款投资的帐务处理 [47%]

...题:1、我公司向银行贷款1.5亿，其中作为长期投资给了A公司5000万，1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...

分类:专家答疑 时间:20110323

149. 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%]

　　Article 14 Independent Personal Services　　1.Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in one of the following circumstances，when such income ma...

分类:综合税收政策 时间:20000101

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

　　The Government of the Republic of Indonesia and the Government of the People's Republic of China，　　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