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查看全部 国家法规(371) 答疑库(1) 地方法规(1344) 会员资料(14) 其它法规(207) 其它(8)

1741. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA FOR THE AVOIDANCE OF DOUBLE TAXATIO [20%]

...of professional services or other activities of an independent character shall be taxable only in that Contracting State. But such income may also be taxed in the other Contracting State：　　（a） if he has a fixed base regularly available to him in the other Contracting State for the ...

分类:综合税收政策 时间:20000101

1742. 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 [20%]

...ecipient 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，any...

分类:综合税收政策 时间:20000101

1743. 毛里求斯[MAURITIUS] [20%]

.../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

1744. 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 [20%]

...greed as follows：　　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 to taxes on income and on capital imposed on behalf of ...

分类:综合税收政策 时间:20000101

1745. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA FOR THE AVOIDANCE OF DOUBLE TAXATIO [20%]

...capital Have agreed as follows：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

1746. AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF 1RAN FOR THE AVOIDANCE OF DOUBLE TAXAT [20%]

...>　　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 o...

分类:综合税收政策 时间:20000101

1747. 中华人民共和国消费税暂行条例(附英文) [20%]

...（State Council： 13 December 1993）　　Whole Doc. Article 1 All units and individuals engaged in the production， subcontracting for processing or the importation of consumer goods prescribed by these Regulations （hereinafter referred to as 'taxable consumer goods'） within the ter...

分类:消费税 时间:20000101

1748. 中华人民共和国营业税暂行条例(附英文) [20%]

...（State Council： 13 December 1993）　　Whole Doc. Article 1 All units and individuals engaged in the provision of services as prescribed in these Regulations （hereinafter referred to as 'taxable services'）， the transfer of intangible assets or the sale of immovable properties wit...

分类:营业税 时间:20000101

1749. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLC OF ICELAND FOR THE AVOIDANCE OF DOUBLIE TAXATION [20%]

...greed as follows：　　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 o...

分类:综合税收政策 时间:20000101

1750. 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） [20%]

...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