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11. ADDITIONAL PROTOCOL BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM AMENDING THE AGREEMENT FOR T [45%]

...nts made under a public welfare scheme organised by a Contracting State in order to supplement the benefits of the social security system of that State may also be taxed in the said State. "  Article V  The provisions of paragraph 1, (b) and (c) of Article 23 of the...

分类:综合税收政策 时间:20000101

12. ADDITIONAL PROTOCOL BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM [45%]

...nts made under a public welfare scheme organised by a Contracting State in order to supplement the benefits of the social security system of that State may also be taxed in the said State."  Article Ⅴ  The provisions of paragraph 1, b) and c) of Article 23 of the Agre...

分类:综合税收政策 时间:20000101

13. 中国民用航空总局、对外贸易经济合作部关于外商投资民用航空业有关政策的通知(附英文) [44%]

...mission and department directly under the State Council:  In order to accelerate the development of civil aviation and enhance the operation and management level, it is approved by the State Council that, on the principle of taking the construction with state investment as the...

分类:综合税收政策 时间:20000101

14. 上海市国家税务局、上海市地方税务局转发《国家税务总局关于外商投资创业投资公司缴纳企业所得税有关税收问题的通知》的通知<font color=red>[全文失效]</font> [44%]

...t and municipalities separately listed on the State plan:   In order to encourage foreign companies, enterprises, other economic organizations or individuals (hereinafter referred to as foreign investors) to take up business starting investment in China, the Ministry of Foreign Trade and...

沪国税所外[2003]64号 分类: 时间:20030619

15. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL E [43%]

...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

16. 国家税务总局关于贯彻实施《中华人民共和国发票管理办法》的通知(附英文) [42%]

...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

17. 对外贸易经济合作部关于外商投资举办投资性公司的暂行规定(附英文) [42%]

...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

18. 国家税务总局关于加强合作油田外国承包商税务管理的通知(附英文) [41%]

...ious sub-bureaus of the Offshore Oil Tax Administration:  In order to strengthen the taxation management of enterprises and individuals (hereinafter referred to as contractors) who come to China to contract to the operation of offshore and onshore foreign cooperative oilf...

分类:税收征管 时间:20000101

19. 国家税务总局关于印发《营业税税目注释》(试行稿)的通知(附英文) [40%]

...as the right to purchase the equipment in light of the scrap value in order to possess ownership of the equipment. Tax is levied according to this tax item on financial leasing no matter whether or not the lessor sells the equipment at scrap value to the lessee.  3. The transf...

分类:营业税 时间:20000101

20. 中外合资经营企业合营各方出资的若干法规(附英文) [40%]

...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