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查看全部 国家法规(183) 答疑库(25) 地方法规(91) 其它法规(9) 其它(8)

171. 国家税务总局陕西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）、四川省、厦门市、天津市、青岛市、重庆市、大连市等地区开始推行全电发票。全电发票...

国家税务总局陕西省税务局公告2023年第1号 分类:陕西省税收政策法规 时间:20230131

172. 白俄罗斯[BEL<em>Aem>RUS] [23%]

... <em>Aem>rticle 21 Students <em>aem>nd Tr<em>aem>inees&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;1. Where <em>aem> student or tr<em>aem>inee, who is <em>aem> resident of <em>aem> Contr<em>aem>...

分类:税收协定 时间:20051121

173. 国家税务总局关于中国卫星通信集团公司合并缴纳企业所得税问题的通知 [23%]

...国卫星通信集团公司盐城分公司 江苏省盐城市建军中路21号国贸大厦9楼西半层　　中国卫星通信集团公司淮安分公司 江苏省淮安市健康东路9号　　中国卫星通信集团公司泰州分公司 江苏省泰州市海陵区城南海陵南...

国税函[2005]1095号 分类:企业所得税 时间:20000101

174. 毛里求斯[M<em>Aem>URITIUS] [23%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;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:税收协定 时间:20051121

175. 韩国[KORE<em>Aem>] [23%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;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:税收协定 时间:20051121

176. 南非[SOUTH<em>Aem>FRIC<em>Aem>] [23%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;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:税收协定 时间:20051121

177. 瑞士[SWITZERL<em>Aem>ND] [23%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;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:税收协定 时间:20051121

178. 卢森堡[LUXEMBOURG] [23%]

...\">&<em>aem>mp;nbsp;&<em>aem>mp;nbsp;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:税收协定 时间:20051121

179. 国家税务总局甘肃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%]

...中办、国办关于稳步实施发票电子化改革的部署安排，2021年12月1日起，国家税务总局在广东省、上海市、内蒙古自治区、四川省、厦门市、天津市、青岛市、重庆市、大连市、陕西省、吉林省、河南省、福建省、宁波市、深圳...

国家税务总局甘肃省税务局公告2023年第2号 分类:甘肃省税收政策法规 时间:20230425

180. 中华人民共和国政府和爱沙尼亚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） [23%]

... the priv<em>aem>te benefit of <em>aem> specific person or persons.　　<em>Aem>rticle 21　　Students <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-men...

分类:综合税收政策 时间:20000101