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查看全部 国家法规(213) 答疑库(1) 地方法规(132) 会员资料(11) 其它法规(25) 其它(1)

181. 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 [26%]

...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

182. 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 [26%]

...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

183. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF BULGARIA FOR THE AVOIDANCE OF DOUBLE [26%]

...derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contra...

分类:综合税收政策 时间:20000101

184. 上海市国家税务局 上海市地方税务局 上海市财政局关于认定上海市文化娱乐行业协会等66家单位非营利组织免税资格的通知 [26%]

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沪国税发[2018]19号 分类:上海市税收政策法规 时间:20180322

185. 广西壮族自治区地方税务局关于印发“十三五”时期全面推进依法治税实施方案的通知 [26%]

桂地税发[2016]134号 分类:??????????????? 时间:20170214

186. 国家税务总局北京市税务局关于公布全文失效废止和部分条款失效废止的税收规范性文件目录的公告 [26%]

国家税务总局北京市税务局公告2018年第9号 分类:北京市税收政策法规 时间:20181022

187. 国家税务总局山东省税务局关于公布《全文失效废止的税收规范性文件目录》的公告 [26%]

国家税务总局山东省税务局公告2018年第11号 分类:山东省税收政策法规 时间:20180906

188. 河南省地方税务局关于发布2016年税收规范性文件清理结果的公告 [26%]

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河南省地方税务局公告2016年第9号 分类:河南省税收政策法规 时间:20171017

189. 北京市国家税务局北京市地方税务局缴销地税已发放发票温馨提示 [26%]

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分类:???????????????? 时间:20170109

190. 上海市国家税务局关于公布第五批境外旅客购物离境退税商店名单的通知 [26%]

沪国税函[2017]105号 分类:上海市税收政策法规 时间:20171220