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161. 中华人民共和国政府和波兰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） [24%]

...vices 1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t Contr<em>aem>cting St<em>aem>te unless the employment is exercised in the other Contr...

分类:综合税收政策 时间:20000101

162. 丹麦[DENM<em>Aem>RK] [24%]

...协定不影响中华人民共和国政府和丹麦王国政府1974年10月21日在北京签订的海运协定第八条规定的执行。　　二、虽有本协定第八条的规定，对在缔约国一方设有实际管理机构的空运企业从事国际运输取得的运输收入，缔约国...

分类:税收协定 时间:20051121

163. 中华人民共和国政府和西班牙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) [24%]

...vices 1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t Contr<em>aem>cting St<em>aem>te unless the employment is exercised in the other Contr...

分类:综合税收政策 时间:20000101

164. 中华人民共和国政府和挪威王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） [24%]

...s 1. Subject to the provisions of <em>Aem>rticles 16, 17, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t Contr<em>aem>cting St<em>aem>te unless the employment is exercised in the other Contr...

分类:综合税收政策 时间:20000101

165. 中华人民共和国政府和拉脱维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) [24%]

...ly for the priv<em>aem>te benefit of <em>aem> specific person or persons.<em>Aem>rticle 21Students <em>aem>nd Tr<em>aem>inees <em>Aem> student, <em>aem>pprentice or tr<em>aem>inee who is or w<em>aem>s immedi<em>aem>tely before visiting <em>aem> Contr<em>aem>cting St<em>aem>te <em>aem> resident of the other Contr<em>aem>cting St<em>aem>te <em>aem>nd who is present in the first-mentioned St<em>aem>te...

分类:综合税收政策 时间:20000101

166. 中华人民共和国和德意志联邦共和国关于对所得和财产避免双重征税的协定（附英文） [24%]

...vices 1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t St<em>aem>te unless the employment is exercised in the other Contr<em>aem>cting St<em>aem>te...

分类:综合税收政策 时间:20000101

167. 中华人民共和国政府和阿拉伯埃及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） [24%]

...ervices 1. Subject to the provisions of <em>Aem>rticles 16, 18, 19,20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t St<em>aem>te unless the employment is exercised in the other Contr<em>aem>cting St<em>aem>te...

分类:综合税收政策 时间:20000101

168. 中华人民共和国政府和菲律宾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） [24%]

...rvices 1. Subject to the provisions of <em>Aem>rticles 16, 18, 19, 20 <em>aem>nd 21, s<em>aem>l<em>aem>ries, w<em>aem>ges <em>aem>nd other simil<em>aem>r remuner<em>aem>tion derived by <em>aem> resident of <em>aem> Contr<em>aem>cting St<em>aem>te in respect of <em>aem>n employment sh<em>aem>ll be t<em>aem>x<em>aem>ble only in th<em>aem>t St<em>aem>te unless the employment is exercised in the other Contr<em>aem>cting St<em>aem>te...

分类:综合税收政策 时间:20000101

169. 国家税务总局四川省税务局关于开展全面数字化的电子发票试点工作的公告 [23%]

...如下：一、推行全面数字化的电子发票的背景是什么？2021年12月1日起，国家税务总局在内蒙古自治区、上海市和广东省（不含深圳市，下同）3个地区开始推行全面数字化的电子发票（以下简称“全电发票”）。全电发票推行后...

国家税务总局四川省税务局公告2022年第6号 分类:四川省税收政策法规 时间:20221027

170. <em>Aem>GREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHIN<em>Aem> <em>Aem>ND THE GOVERNMENT OF C<em>Aem>N<em>Aem>D<em>Aem> FOR THE <em>Aem>VOID<em>Aem>NCE OF DOUBLE T<em>Aem>X<em>Aem>TION <em>Aem>ND THE REVENTION [23%]

...g St<em>aem>te m<em>aem>y be t<em>aem>xed in th<em>aem>t other Contr<em>aem>cting St<em>aem>te.　　<em>Aem>rticle 21 Elimin<em>aem>tion of Double T<em>aem>x<em>aem>tion　　1. In the c<em>aem>se of C<em>aem>n<em>aem>d<em>aem>， double t<em>aem>x<em>aem>tion sh<em>aem>ll be <em>aem>voided <em>aem>s follows：　　（<em>aem>） Subject to the existing provisions of the l<em>aem>w of C<em>aem>n<em>aem>d<em>aem> reg<em>aem>rding the deduction fr...

分类:综合税收政策 时间:20000101