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查看全部 国家法规(37) 地方法规(2)

11. 国家税务总局关于印发《增值税一般纳税人申请认定办法》的通知(附英文) [43%]

...ax bureaus of various cities with independent planning:  In order to ensure the smooth implementation of the new tax system and standardize management of value-added tax, the State Administration of Taxation has decided to institute the ordinary Value-Added tax payer's recogn...

分类:增值税 时间:20000101

12. 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) [42%]

...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

13. 对外贸易经济合作部关于外商投资举办投资性公司的暂行规定(附英文) [42%]

...s by Foreign Investors(Promulgated on April 4, 1995)  In order to promote foreign investment in China and to introduce foreign advanced technology and managerial expertise, foreign investors are permitted to establish investment companies (hereinafter referred to as ...

[1996]外经贸法发第124号 分类:综合税收政策 时间:20000101

14. 中国民用航空总局、对外贸易经济合作部关于外商投资民用航空业有关政策的通知(附英文) [41%]

...mission and department directly under the State Council:  In order to accelerate the development of civil aviation and enhance the operation and management level, it is approved by the State Council that, on the principle of taking the construction with state investment as the...

分类:综合税收政策 时间:20000101

15. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION [38%]

... 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

16. 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 [37%]

...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

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) [36%]

...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. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FEDERATIVE REPUBLIC OF BRAZIL FOR THE AVOIDANCE OF DOUBLE [33%]

...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

19. 中华人民共和国税收征收管理法实施细则(附英文)(已失效)<font color=red>[已失效]</font> [33%]

...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

20. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE STATE OF KUWAIT FOR THE AVOIDANCE OF DOUBLE TAXATION AND [31%]

...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