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11. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE KINGDOM OF THE NETHERLANDS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL [49%]

　　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 State except in the following circumstances，when such income may also...

分类:综合税收政策 时间:20000101

12. A公司是工程公司，一般纳税人，现拟注销，账上“应收账款”余额中有约550万未收回，与甲方沟通后在4月办理结算开票，甲方预计支付款项时间在A公司注销后。A公司现账上有“应付账款”-B公司500万。1、按照税局三流一致，是否可以通过签订三方协议，由甲方直接将500万支付给B公司。2、A公司是否可以根据三 [49%]

...A公司注销后。A公司现账上有“应付账款”-B公司500万。1、按照税局三流一致，是否可以通过签订三方协议，由甲方直接将500万支付给B公司。2、A公司是否可以根据三方协议在注销前将应收、应付账款进行抵减，如果不行是不是...

分类:专家答疑 时间:20220419

13. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION A [49%]

　　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 State. However， such income may also be taxed in the other Contractin...

分类:综合税收政策 时间:20000101

14. 2012年2月1日直播课程的相关法规 [49%]

国家税务总局关于《中华人民共和国政府和乌兹别克斯坦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》议定书生效执行的公告 国家税务总局公告2011年第79号

分类:相关法规 时间:20120203

15. 2012年2月1日直播课程的相关法规 [49%]

国家税务总局关于《中华人民共和国政府和乌兹别克斯坦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》议定书生效执行的公告 国家税务总局公告2011年第79号

分类:相关法规J 时间:20120203

16. AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINAAND THE GOVERNMENT OFTHE REPUBLIC OF SEYCHELLES FOR THE AVOIDANCE OF DOUBLE TAXATION [48%]

...respect to taxes 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 incom...

分类:综合税收政策 时间:20000101

17. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF PAKISTAN FOR THE AVOIDANCE OF DOUBLE [48%]

　　Article 14 Capital Gains　　1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.　　2. Gains from the alienation of ...

分类:综合税收政策 时间:20000101

18. AGREEMENT BETWEEN THE GOVERNMENT OF THEPEOPLE'S REPUBLIC OF CHINA ANDPEOPLE'S REPUBLIC OF CHINA ANDSRILANKA FOR THE AVOIDANCE OF DOUBLE TAXATIONAND TH [48%]

...spect to taxes on income；Have agreed as follows ：　　Article 1 PERSONS COVERED　　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 inco...

分类:综合税收政策 时间:20000101

19. 两个外资企业合并后应纳税所得额的问题 [48%]

...的应纳税所得额。 请问以下不同条件： 1、假设合并后一年的应纳税所得额，A仍然盈利，B作为A的一个营业机构仍然亏损,A的盈利大于B的亏损额。在计算合并后企业的所得税时怎样处理：(1)以A的应纳税所得额计...

分类:专家答疑 时间:20050727

20. 再问委托代销商品问题 [48%]

...业管理公司就会所代售饮料事宜,我想再请教高老师 1.我公司是否可以作为增值税一般纳税人用进项税金抵扣? 2.我公司只是从代售业务中收取手续费,饮料的税金全部由委托人(饮料供应商)承担.我公司是否可以就收取的...

分类:专家答疑 时间:20050428