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...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
...romulgated on January 10, 1995) Article 1 In order to further expand international economic co-operation and technological exchange, to absorb foreign investment and to promote the development of socialist market economy, foreign companies, en...
分类:综合税收政策 时间:20000101
...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
...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
...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
...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
...ndamental move of our country to further open to the outside world. In order to ensure the correct comprehension and implementation of the Notice, an interpretation on certain issues with regard to the Notice is hereby made as follows: 1. On the issue of the scope in which for...
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
...r the Restriction on the Presence of the Obstacles in the civil airport in order to ensure the safety of the aircraft during their take-off, flying and landing. The civil airport electromagnetic environment protection zone in these measures includes the civil aviation radio station el...
江西省人民政府令2007年第157号 分类: 时间:20070429
...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