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Article 14 Independent Personal Services 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances,when such income may also...
分类:综合税收政策 时间:20000101
提出如下问题: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...
分类:专家答疑 时间:20220419
Article 14 Independent Personal Services 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, such income may also be taxed in the other Contractin...
分类:综合税收政策 时间:20000101
国家税务总局关于《中华人民共和国政府和乌兹别克斯坦共和国政府关于对所得避免双重征税和防止偷漏税的协定》议定书生效执行的公告 国家税务总局公告2011年第79号
分类:相关法规 时间:20120203
国家税务总局关于《中华人民共和国政府和乌兹别克斯坦共和国政府关于对所得避免双重征税和防止偷漏税的协定》议定书生效执行的公告 国家税务总局公告2011年第79号
分类:相关法规J 时间:20120203
The Government of the People's Republic of China and the Government of the Republic of Seychelles,Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on 'income, Have agreed as follows Article 1
分类:综合税收政策 时间:20000101
Article 14 Capital Gains 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State. 2. Gains from the alienation of ...
分类:综合税收政策 时间:20000101
The Government of the People's Republic of China and the Government of The Democratic Socialist Republic of Srilanka ;Desiring too conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;Have agreed as follows :
分类:综合税收政策 时间:20000101
...商投资企业合并业务有不明白的地方举例请教: A、B是两个不同省份注册的外商投资企业,适用的所得税率和税收优惠一致,A已过税收优惠减免期且一直盈利,B一直亏损,尚未到获利年度。 现在A对B进行吸收合...
分类:专家答疑 时间:20050727
...含保本手续费率”。 仍举上例,设本月含税销售收入为A元,手续费占含税收入的比例为Q,城建税率7%,教育费附加征收率3%,则满足 [A/(1+4%)×4%+A×Q×5%]×(1+7%+3%)=A×Q的Q=4.49%即内含保本手续费率。 假定:上例中,受...
分类:专家答疑 时间:20050428