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查看全部 国家法规(42) 地方法规(6) 其它法规(1)

11. 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) [29%]

...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

12. 对外贸易经济合作部关于设立外商投资股份有限公司若干问题的暂行规定(附英文) [28%]

...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

13. 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) [27%]

...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

14. 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 [27%]

...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

15. 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 [27%]

...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

16. ADDITIONAL PROTOCOL BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM [27%]

...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

17. 《关于外商投资民用航空业有关政策的通知》若干问题的解释的通知(附英文) [26%]

...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

18. 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) [26%]

...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

19. 江西省民用机场净空和民用航空电磁环境保护办法(附:英文译本) [26%]

...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

20. 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 [23%]

...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