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171. 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 [38%]

...axes on income　　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 imposed on ...

分类:综合税收政策 时间:20000101

172. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS FOR THE AVOIDANCE OF DOUBLE TAXATIO [38%]

... 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 its local authorities， irrespective of the manner in which they are levied.　　2. There shall be regarded as taxes o...

分类:综合税收政策 时间:20000101

173. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND [38%]

...s on income，　　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...

分类:综合税收政策 时间:20000101

174. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION [38%]

... on 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 incom...

分类:综合税收政策 时间:20000101

175. 2014年1月8日直播课程的相关法规 [38%]

《 财政部印发《关于小微企业免征增值税和营业税的会计处理规定》的通知》（财会[2013]24号） 《 国家税务总...

分类:相关法规 时间:20140113

176. 2012年11月14日直播课程的相关法规 [38%]

...企业法人合伙人企业所得税试点政策的通知》(财税[2012]67号) 《中华人民共和国企业所得税法》(中华人民共和国主席令第63号) 《

分类:相关法规 时间:20121115

177. 测算采购价格折让临界点 [38%]

...进某种货物后再销售。当该货物的含税销售额为Q（适用17%税率）时，该货物的采购至少会出现取得增值税专用发票和不取得专用发票两种情况。要使两种采购情况最后实现的现金净流量的数额相等，则会有A、B两种采购价格。城...

分类:专家答疑 时间:20070228

178. 2018年9月5日课程的相关法规 [38%]

《国家税务总局关于延长高新技术企业和科技型中小企业亏损结转弥补年限有关企业所得税处理问题的公告》（国家税务总局公告2018年第45号）《

分类:相关法规 时间:20180907

179. 2017年5月17日课程的相关法规 [38%]

...财税优惠办理时间改革实施方案>的通知》（财法[2017]2号）《科技部 财政部 国家税务总局关于印发<科技型中小企业评价办法>的通知》（国科发政[2017]115号）

分类:相关法规 时间:20170518

180. 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 [38%]

　　Article 14 Independent Personal Services　　1. Income derived by a resident of a Contracting State in respect 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 ...

分类:综合税收政策 时间:20000101