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11. [49%]

...二月十四日  相关附件：　　1.1企业会计准则第37号—金融工具列报（修订)（征求意见稿）.pdf   ...

分类:财会法规 时间:20121226

12. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE KINGDOM OF THE NETHERLANDS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL [49%]

　　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

13. 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、按照税局三流一致，是否可以通过签订三方协议，由甲方直接将500万支付给B公司。2、A公司是否可以根据三 [49%]

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

14. 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 [49%]

　　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

15. 2012年2月1日直播课程的相关法规 [49%]

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

16. 2012年2月1日直播课程的相关法规 [49%]

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

17. AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINAAND THE GOVERNMENT OFTHE REPUBLIC OF SEYCHELLES FOR THE AVOIDANCE OF DOUBLE TAXATION [48%]

　　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

18. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF PAKISTAN FOR THE AVOIDANCE OF DOUBLE [48%]

　　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

19. AGREEMENT BETWEEN THE GOVERNMENT OF THEPEOPLE'S REPUBLIC OF CHINA ANDPEOPLE'S REPUBLIC OF CHINA ANDSRILANKA FOR THE AVOIDANCE OF DOUBLE TAXATIONAND TH [48%]

　　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

20. 两个外资企业合并后应纳税所得额的问题 [48%]

...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