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查看全部 国家法规(407) 答疑库(1) 地方法规(1145) 会员资料(11) 其它法规(192) 其它(7)

1681. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE MONGOLIAN PEOPLE's REPUBLIC FOR THE AVOIDANCE OF DOUBLE T [13%]

...of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances， when such income may also be taxed in the other Contracting State：　　（a） if he has a fixed base regularly availabl...

分类:综合税收政策 时间:20000101

1682. 中华人民共和国营业税暂行条例实施细则(附英文) [13%]

...ble securities or futures by non-financial institutions or individuals shall not be subject to Business Tax.　　"Futures" as mentioned in Item 5 of Article 5 of the Regulations refer to non-commodities futures. Futures on commodities shall not be subject to Business Tax. Articl...

分类:营业税 时间:20000101

1683. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF BARBADOS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTI [13%]

...>　　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 Contracti...

分类:综合税收政策 时间:20000101

1684. 中华人民共和国政府和瑞典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) [12%]

... follows:Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered 1. The existing taxes to which this Agreement shall apply are: (a) in the People's Republic ...

分类:综合税收政策 时间:20000101

1685. 中华人民共和国外商投资企业和外国企业所得税法实施细则（附英文） [12%]

...为准.　　In case of discrepancy, the original version in Chinese shall prevail. 　　　　Whole Document (法规全文)RULES FOR THE IMPLEMENTATION OF THE INCOME TAX LAW OF THE PEOPLE'SREPUBLIC OF CHINA FOR ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGNENTERPRISE...

分类:外商投资企业和外国企业所得税 时间:20000101

1686. 匈牙利[HUNGARY] [12%]

.../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

1687. 中华人民共和国政府和新西兰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） [12%]

...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. The existing taxes to which the Agreement shall apply are: (a) in the People's Republi...

分类:综合税收政策 时间:20000101

1688. 白俄罗斯[BELARUS] [12%]

.../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

1689. 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） [12%]

...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. The existing taxes to which the Agreement shall apply are: (a) in the People’s Repub...

分类:综合税收政策 时间:20000101

1690. 中华人民共和国政府和孟加拉人民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） [12%]

...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