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11. [49%]

...告准则的持续趋同，财政部近期草拟了《企业会计准则第2号——长期股权投资(修订)》等五个准则的征求意见稿，现转发给你单位，请结合具体情况提出书面意见，于2013年1月15日前反馈至我办。我办将结合年报监管与会计监督...

分类:财会法规 时间:20121226

12. 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%]

...rformed in that other State may be taxed in that other State.　　2. The term "professional services" includes especially independent scientific， literary， artistic， educational or teaching activities as well as the independent activities of physicians， lawyers， engineers，archit...

分类:综合税收政策 时间:20000101

13. 运输业务超额运费 [49%]

...车辆完成全部运输任务，A联系C进行了运输。其中B运输了2吨，运费合计2000元。剩余8吨由C运输，运费8吨*1500元/吨=12000元。超额运费为2000+12000-10000=4000元。A原来的处理方法是B向A开具运输发票时按照扣除超额运费部分后的余额开...

分类:专家答疑 时间:20260826

14. 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%]

...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，如果不行是不是在注销清算报表上进行反映？ 尊敬的会员：您提出的问题专家解答如下:您好， ...

分类:专家答疑 时间:20220419

15. 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%]

...hat other Contracting State may be taxed in that other State.　　2. The term "professional services" includes especially independent scientific， literary， artistic， educational or teaching activities as well as the independent activities of physicians， lawyers， engineers，archit...

分类:综合税收政策 时间:20000101

16. 2012年2月1日直播课程的相关法规 [49%]

...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 财政部国家税务总局关于重庆江北等5家机场民航国际航班使用进口保税航空燃油有关税收政策的通知 财税[201...

分类:相关法规 时间:20120203

17. 2012年2月1日直播课程的相关法规 [49%]

...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 财政部国家税务总局关于重庆江北等5家机场民航国际航班使用进口保税航空燃油有关税收政策的通知 财税[2011...

分类:相关法规J 时间:20120203

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

...e 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 its local authorities， irrespective of the manner in which they are levied. 2. There shall be rega...

分类:综合税收政策 时间:20000101

19. 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%]

...ntracting State may be taxed in that other Contracting State.　　2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaini...

分类:综合税收政策 时间:20000101

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

...e 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 its local authorities， irrespective of the manner in which they are levied. 2. There shall be rega...

分类:综合税收政策 时间:20000101