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...c) and (d), exempt such income or capital from tax,but may, in order to calculate the amount of tax on the remaining income or capital of the resident, apply the same rates of tax if the income or capital had not been exempted. (c) Where a resident of Luxembourg derive...
分类:综合税收政策 时间:20000101
...people's Republic of China on Stamp Duty was no longer applicable. In order to strengthen the collection and management of stamp duty and deal with violation cases according to law,we hereby clarify the following method for the punishment concerning stamp duty in accordance with the st...
分类:印花税 时间:20000101
...s by Foreign Investors(Promulgated on April 4, 1995) In order to promote foreign investment in China and to introduce foreign advanced technology and managerial expertise, foreign investors are permitted to establish investment companies (hereinafter referred to as ...
[1996]外经贸法发第124号 分类:综合税收政策 时间:20000101
...or the Management of Invoices (hereinafter referred to as Methods). In order to make the Methods more operational and easy for implementation and unfolding publicity, in light of the authority granted by the Methods,the State Administration of Taxation has formulated the Detailed Rules for ...
分类:税收征管 时间:20000101
...ly on the subject of he proof to be provided by residents of each State in order to benefit in the other State from the tax exemptions or reductions provided by this Agreement. 5. The competent authorities of the Contracting States may communicate with each other directly for the applic...
分类:综合税收政策 时间:20000101
...ement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such may take place through representatives of the competent authorities of the Contracting States. Article 26 Exchange of Information ...
分类:综合税收政策 时间:20000101
...relevant laws and regulations, these Provisions are hereby formulated in order to protect the legitimate rights and interests of parties to joint ventures using Chinese and foreign investment (hereinafter referred to as joint venture)and safeguard social economic order Article 2 ...
分类: 时间:20000101
...> Article 1 The present rules are hereby formulated in order to meet the development of foreign economic relations and trade, and facilitate production, storage and transportation and promote the construction of socialist modernization in accordance with the Customs...
分类:税收征管 时间:20000101
... of that paragraph; or (b)that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise. 7.An enterprise of...
分类:综合税收政策 时间:20000101
...nformation, the disclosure of which would be contrary to public policy(order public)。 Article 27 diplomatic Agents and Consular Officers Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of...
分类:综合税收政策 时间:20000101