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1851. 中华人民共和国政府和瑞士联邦委员会关于对所得和财产避免双重征税的协定议定书（附英文） [18%]

...ct to taxes on income and on capital upon the following provisions which shall form an integral part of the said Agreement：　　1. Notwithstanding the provision of sub-paragraph （b） of paragraph 3 of Article 5 it is understood that an enterprise of a Contracting State shall not be dee...

分类:综合税收政策 时间:20000101

1852. ADDITIONAL PROTOCOL BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM AMENDING THE AGREEMENT FOR T [18%]

...erprises；　　3. the local income tax；　　including all withholding taxes and all prepayments with respect to the above-mentioned taxes，　　（hereinafter referred to as "Chinese tax" ）."　　Article II　　The provisions of paragraph 3 of Artic...

分类:综合税收政策 时间:20000101

1853. 财政部国家税务总局关于“十五”期间外汇借款项目以税还贷政策执行中有关问题的通知 [18%]

...SPAN>财政部 国家税务总局   

财企[2003]293号 分类:增值税 时间:20050114

1854. 财政部国家税务总局关于“十五”期间外汇借款项目以税还贷政策执行中有关问题的通知 [18%]

...SPAN>财政部 国家税务总局   

财企[2003]293号 分类:消费税 时间:20050114

1855. 财政部国家税务总局关于“十五”期间外汇借款项目以税还贷政策执行中有关问题的通知 [18%]

...SPAN>财政部 国家税务总局   

财企[2003]293号 分类:进出口税收 时间:20050114

1856. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AN [18%]

...ows：　　Article l 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

1857. ADDITIONAL PROTOCOL BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM [18%]

...erprises；　　3°the local income tax；　　including all withholding taxes and all prepayments with respect to the above-mentioned taxes，　　（hereinafter referred to as "Chinese tax"）。"　　Article Ⅱ　　The provisions of paragraph 3 of Art...

分类:综合税收政策 时间:20000101

1858. 对外贸易经济合作部关于外商投资举办投资性公司的暂行规定(附英文) [18%]

...quity joint venture with Chinese investors. The investment company shall take the form of a limited liability company. Article 2　　To apply for approval to establish an investment company， the following conditions shall be fulfilled：　　（1）　...

[1996]外经贸法发第124号 分类:综合税收政策 时间:20000101

1859. 天津市地方税务局关于2012年征收车船税的通告 [18%]

分类:天津市税收政策法规 时间:20120104

1860. PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF [18%]

...ct to taxes on income and on capital upon the following provisions which shall form an integral part of the said Agreement：　　1. Ad Article 5　　notwithstanding the provisions of paragraph 3 of Article 5 of the Agreement， an enterprise of a Contracting State shall be deemed ...

分类:综合税收政策 时间:20000101