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1921. PROTOCOL TO AMEND THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF FINLAND FOR THE AVOIDAN [12%]

...　　Article Ⅰ　　Paragraph 1 of Article 2 of the Agreement shall be amended as follows：　　"1. The existing taxes to which this Agreement shall apply are：　　（a） in Finland：　　（i） the state income taxes；　　（ii） the corporate...

分类:综合税收政策 时间:20000101

1922. 中华人民共和国海关法[2017修订版] [12%]

...an style="box-sizing: border-box; word-wrap: break-word; word-break: break-all; transition: all 0.2s linear 0s; color: rgb(255, 0, 0);">关于修改〈中华人民共和国对外贸易法〉等十二部法律的决定》第四次修正  根据2017年11月4日第十二届全国人民代...

分类:经济法规 时间:20171201

1923. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE CZECHOSLOVAK SOCIALIST REPUBLIC FOR THE AVOIDANCE OF DOUB [12%]

...ows：　　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

1924. 中华人民共和国政府和加拿大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） [12%]

... as follows: Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. The existing taxes to which this Agreement shall apply are, in particular: (a) in the ...

分类:综合税收政策 时间:20000101

1925. 中华人民共和国和卢森堡大公国关于对所得和财产避免双重征税和防止偷漏税的协定(附英文) [12%]

... follows:Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contractin...

分类:综合税收政策 时间:20000101

1926. 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 [12%]

...recipient 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， a...

分类:综合税收政策 时间:20000101

1927. 中华人民共和国政府和比利时王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） [12%]

...lowing: 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

1928. 中华人民共和国政府和比利时王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） [12%]

...lowing: 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

1929. 中华人民共和国发票管理办法(附英文) [12%]

... Article 4　　The State Administration of Taxation takes the overall responsibility for the control of invoices nationwide. The branches of the State Administration of Taxation and local tax bureaux of the provinces，autonomous regions and municipalities （hereinafter r...

分类:税收征管 时间:20000101

1930. 中华人民共和国印花税暂行条例(附英文)　　 [12%]

...lishing House. In case of discrepancy， the original version in Chinese shall prevail.　　Whole Document （法规全文）　　INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON STAMP TAX[*1]（Adopted by the Ninth Executive Meeting of the State Council on June 24， 1988 ...

中华人民共和国国务院令1988年第11号 分类:印花税 时间:20000101