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15501. 中华人民共和国政府和比利时王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) [7%]

...al, 3 years as from the date of his arrival in that State. Article 21 Students Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned St...

分类:综合税收政策 时间:20000101

15502. 中华人民共和国政府和比利时王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) [7%]

...al, 3 years as from the date of his arrival in that State. Article 21 Students Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned St...

分类:综合税收政策 时间:20000101

15503. 德国[GERMANY] [7%]

...\">  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 State...

分类:税收协定 时间:20051121

15504. 中华人民共和国政府和加拿大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) [7%]

...acting State may be taxed in that other Contracting State. Article 21 Methods for the Elimination of Double Taxation 1. In the case of Canada, double taxation shall be avoided as follows: (a) Subject to the existing provisions of the law of Canada regarding the deducti...

分类:综合税收政策 时间:20000101

15505. 青海省税收保障办法 [7%]

...text-align: right; background-color: rgb(255, 255, 255);">  2017年1月21

青海省人民政府令第115号 分类:????????????? 时间:20170227

15506. 贵州省国家税务局关于纳税人进行2016年度关联申报和同期资料准备等事项告知书 [7%]

...word-break: break-all; margin: 0px; padding: 0px; max-width: 100%; height: 21px;">

分类:??????????????? 时间:20170320

15507. 中华人民共和国政府和俄罗斯联邦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)  [7%]

...ble to residents of the State which he or she is visiting. Article 21Other Income 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State. 2. T...

分类:综合税收政策 时间:20000101

15508. 财政部关于印发《金融资产管理公司会计制度──会计科目和会计报表》(试行)的通知 [7%]

...─┼───┼─────────┤   │8   │1121 │待摊费用     │   ├───┼───┼─────────┤   │9   │1201 │代发行证券    │   ├───┼───┼─────...

财会[2000]14号 分类: 时间:20000101

15509. 财政部关于印发《证券公司会计制度——会计科目和会计报表》的通知 [7%]

...  10   1202  自营证券跌价准备  11   1211  代发行证券  12   1221  代兑付债券  13   1231  买入返售证券  14   1241  拆出资金  15   1251  受托资产  16   1301...

分类: 时间:20000101

15510. 续40084 [7%]

... 110110 其他 5 1102 短期投资跌价准备 6 1111 应收票据 7 1121 应收股息 8 1131 应收账款 9 1133 其他应收款 10 1141 坏账准备 11 1201 在途物资 12 1211 材料 13 1231 低值易耗品 14 1243 库存商品 15 1244 商品进销差价 16 1251 委托加工物资 ...

分类:专家答疑 时间:20080107