大约有2,000项符合查询结果，库内数据总量为499,687项。（搜索耗时：0.0229秒）

查看全部 国家法规(444) 答疑库(1) 地方法规(1217) 会员资料(16) 其它法规(194) 其它(8)

1621. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE STATE OF KUWAIT FOR THE AVOIDANCE OF DOUBLE TAXATION AND [22%]

...ows：　　Article 1 Personal Scope　　This Agreement shall apply to persons who are residents of one or both of the Contracting States.　　Article 2 Taxes Covered　　1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contrac...

分类:综合税收政策 时间:20000101

1622. 日本[JAPAN] [22%]

...ONT>  This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2

分类:税收协定 时间:20051121

1623. 国家税务总局关于医疗、教育行业外商投资企业税务处理问题的通知(附英文) [22%]

...the Detailed Rules for Implementation）， enterprise income tax shall be calculated and paid in accordance with the stipulations of the Tax Law and its Detailed Rules for Implementation for the business income and other income of the enterprise with foreign investment in the medic...

分类:税收征管 时间:20000101

1624. 北京市地方税务局关于印发《北京市地方税务局外国企业常驻代表机构营业税管理办法》的通知 [22%]

...t; FONT-FAMILY: 仿宋_GB2312"> 在华其他代表机构情况

京地税法[2001]492号 分类:北京市税收政策法规 时间:20060411

1625. 中华人民共和国政府和大韩民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） [22%]

...ollows: Article 1 Personal Scope This Agreement shall apply to persons who are 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...

分类:综合税收政策 时间:20000101

1626. 韩国[KOREA] [22%]

.../STRONG>  This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2

分类:税收协定 时间:20051121

1627. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LATVIA FOR THE AVOIDANCE OF DOUBLE TAXATION A [22%]

...recipient is the beneficial owner of the royalties， the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.　　3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of ， or the right to use， a...

分类:综合税收政策 时间:20000101

1628. PROTOCOL TO AMEND THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF FINLAND FOR THE AVOIDAN [22%]

...　　Article Ⅰ　　Paragraph 1 of Article 2 of the Agreement shall be amended as follows：　　"1. The existing taxes to which this Agreement shall apply are：　　（a） in Finland：　　（i） the state income taxes；　　（ii） the corporate...

分类:综合税收政策 时间:20000101

1629. 中华人民共和国和荷兰王国关于对所得避免双重征税和防止偷漏税的协定（附英文） [21%]

...ows: Article 1 Personal Scope 　This Agreement shall apply to persons who are 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...

分类:综合税收政策 时间:20000101

1630. 中华人民共和国政府和保加利亚人民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） [21%]

...ollows: Article 1 Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contract...

分类:综合税收政策 时间:20000101