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15061. 中华人民共和国政府和意大利共和国政府关于对所得避免双重征税和防止偷漏税的协定（附英文） [9%]

...rvices 1. Subject to the provisions of Article 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 State unless the employment is exercised in the other Contracting State...

分类:综合税收政策 时间:20000101

15062. 中华人民共和国政府和突尼斯共和国政府关于对所得避免双重征税和防止偷漏税的协定（附英文） [9%]

...br>　　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 State unless the employment is exercised in the other Contracting S...

分类:综合税收政策 时间:20000101

15063. 斯洛文尼亚[SLOVENIA] [9%]

...\">  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 unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121

15064. 中华人民共和国政府和阿尔巴尼亚共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定（附英文） [9%]

...　　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 State unless the employment is exercised in the other Contracting S...

分类:综合税收政策 时间:20000101

15065. 中共北京市委 北京市人民政府关于率先行动改革优化营商环境实施方案 [9%]

...信息化委、市政府审改办、市民政局) 　　21.强化知识产权保护和服务能力提升。提高知识产权审查质量和审查效率，开通快速出证通道，为创新主体办理专利权质押登记和专利实施许可合同备案提供快速便捷的出...

京发[2017]20号 分类:北京市税收政策法规 时间:20171018

15066. 中华人民共和国和卢森堡大公国关于对所得和财产避免双重征税和防止偷漏税的协定(附英文) [9%]

...vices 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 unless the employment is exercised in the other Contr...

分类:综合税收政策 时间:20000101

15067. 中华人民共和国政府和斯里兰卡民主社会主义共和国政府关于对所得避免双重征税和防止偷漏税的协定（附英文） [9%]

...br>　　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 State unless the employment is exercised in the other Contracting Stat...

分类:综合税收政策 时间:20000101

15068. 房地产企业土地使用税怎么样交法 [9%]

...家税务总局关于土地增值税若干问题的通知》（财税[2006]21号）第二条第一款规定“纳税人转让旧房及建筑物，凡不能取得评估价格，但能提供购房发票的，经当地税务部门确认，《条例》第六条第（一）、（三）项规定的扣除...

分类:专家答疑 时间:20101110

15069. 中华人民共和国政府和克罗地亚共和国政府关于对所得避免双重征税和防止偷漏税的协定（附英文） [9%]

...rvices 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 unless the employment is exercised in the other Contr...

分类:综合税收政策 时间:20000101

15070. 企业所得税扣除项目 [9%]

...额应当参照取得收入当时的市场价格计算或估定。 　　(21)纳税人下列经营业务的收入可以分期确定，并据以计算应纳税所得额： 　　①以分期收款方式销售商品的，可以按合同约定的购买人应付价款的日期确定销售收入的实...

分类:专家答疑 时间:20070918