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151. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE POLISH PEOPLE's REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXA [47%]

　　The Government of the People's Republic of China and the Government of the Polish people's Republic， 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

152. 2014年6月4日直播课程相关习题及答案 [47%]

...（免）税政策的货物劳务服务，应按免税政策。 A、当日B、次日C、3日D、5日 2、基金缴纳义务人（以下称受托方）受外贸公司（以下称委托方）委托加工电器电子产品，其海关贸易方式为“进料加工”或“来料加...

分类:测试题 时间:20140704

153. 关于资产重组的问题 再提问 [47%]

...复，我们还有几个问题想继续咨询下： 一、我们想A、C、D三方签订协议，车直接由D给A，车的公允价值假设是40万，那么，D公司就要确认60万的重组利得；C确认10万的损失（包括60万与D公司重组损失和50万与A公司的重组利得...

分类:专家答疑 时间:20090326

154. 子公司清算注销问题 [47%]

...font color=red>俱乐部会员提出如下问题:我公司持有A公司98%股权，持有B公司100%股权，同时B公司持有A公司2%股权。 今年我公司准备A公司清算后注销其法人资格，并把A作为我公司的一个生产车间。在2008年末A公司已将...

分类:专家答疑 时间:20090603

155. A教育科技有限公司税务疑难问题 [47%]

提出如下问题:1、 单位：A教育科技有限公司 经营范围：人才交流，文化交流，出国留学信息咨询，代办入学申请，签证服务，进行出国前培训等 前提条件： A教育科技有限公司是一般纳税人...

分类:专家答疑 时间:20160620

156. 中华人民共和国政府和白俄罗斯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） [47%]

　　AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF BELARUS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND PROPERTY　　议 定 书　　PROTOCOL　　...

分类:综合税收政策 时间:20000101

157. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION [47%]

　　Article 18　　Subject to the provisions of paragraph 2 of Article 19， pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.　　Article 19　　1.（a...

分类:综合税收政策 时间:20000101

158. 派遣工资会计核算 [47%]

...了规避风险，我单位将保安保洁200人交由外部的人力资源A公司管理，由A公司与个人签订合同，A公司代扣个税、代缴社保费等，我公司凭A公司开具的发票记账，以下是我们现在进行的会计核算，请老师指教对错： 1、给A公...

分类:专家答疑 时间:20100111

159. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AN [47%]

　　The government of the People's Republic of China and the Government of the Republic of Korea，　　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

160. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL E [47%]

　　The government of the People's Republic of China and the Government of the Grand Duchy of Luxembourg.　　Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital　　Have agreed...

分类:综合税收政策 时间:20000101