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...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
...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
... of that paragraph; or (b)that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise. 7.An enterprise of...
分类:综合税收政策 时间:20000101
...ment and domestic enterprises, it is so determined in order to facilitate a gradual achievement of a rough balance of tax burden. At present and for a period of time to come, enterprise with foreign investment are enjoying preferential tax policy in many aspe...
分类:进出口税 时间:20000101
...ion, the disclosure of which would be contrary to public policy(public order)。 Article 27 Diplomatic Agents and Consular Officers Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of intern...
分类:综合税收政策 时间:20000101
...ncurred in relation to the said imports andpaid to foreign parties in order that the goods may be manufactured, used,published or distributed domestically.Article 16The duty-paying value of the goods to be exported for sale shall beidentical with the FOB price of the good...
国务院令1992年第96号 分类:进出口税 时间:20000101
...ement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such may take place through representatives of the competent authorities of the Contracting States. Article 26 Exchange of Information ...
分类:综合税收政策 时间:20000101
...ervices without obt aining a businesslicence, the taxation authority may order it to pay a tax payment securitydeposit. The said unit or individua l shall settle tax payments with thetaxation authority within the stipulated period. Should it fail to do so,the tax payment security deposit shall b...
分类:税收征管 时间:20000101
...of that paragraph; or (b) that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise. 6. An enterprise o...
分类:综合税收政策 时间:20000101
...formation, the disclosure of which would be contrary to public policy (order public). Article 28 DIPLOMATIC AGENTS AND CONSULAR OFFICERS Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of i...
分类:综合税收政策 时间:20000101