大约有30项符合查询结果，库内数据总量为500,589项。（搜索耗时：0.0150秒）
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11. 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%]
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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
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12. 国务院关于修改《中华人民共和国进出口关税条例》的决定（附英文） [26%]
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...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
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13. 国家税务总局关于下发《国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定》的通知(附英文) [25%]
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...ND MANA- GEMENT AND DETAILED RULES FOR ITS IMPLEMENTATION In order to ensure implementation of the Law of the People's Republic of China for Tax Collection and Management （hereinafter referred to as Law of Tax Collection and Management and the Detailed Rules for Implementation of the...
分类:税收征管 时间:20000101
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14. AGREEMENT BETWEEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE BOLIVARIAN REPUBLIC OF VENEZUELA FOR THE AVOIDANCE OF DOU [18%]
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...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
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15. 日本[JAPAN] [17%]
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...ns 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:税收协定 时间:20051121
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16. 中华人民共和国政府和日本国政府关于对所得避免双重征税和防止偷漏税的协定(附英文) [16%]
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...aph; 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 e...
分类:综合税收政策 时间:20000101
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17. 中华人民共和国和卢森堡大公国关于对所得和财产避免双重征税和防止偷漏税的协定(附英文) [16%]
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...aphs (b), (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 as if the income or capital had not been exempted. (b) Where a resident of Luxembourg derives income wh...
分类:综合税收政策 时间:20000101
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18. 土耳其[TURKEY] [14%]
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...tate for a period or periods not exceeding 183 days in a calendar year, in order to obtain practical experience related to his education or formation. Article 21
分类:税收协定 时间:20051121
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19. 中华人民共和国和土耳其共和国关于对所得避免双重征税和防止偷漏税的协定（附英文） [14%]
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...tate for a period or periods not exceeding 183 days in a calendar year, in order to obtain practical experience related to his education or formation. Article 21 Teachers and Researchers Remuneration received by a teacher or by an instructor who is a national of a Contractin...
分类:综合税收政策 时间:20000101
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20. 中华人民共和国外商投资企业和外国企业所得税法实施细则（附英文） [13%]
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...regular basis in signingof sales contracts or in accepting of purchase orders.Article 5"Head office" mentioned in Article 3 of the Tax Law refers to the centralorganization which is established in China by an enterprise with foreigninvestment as a legal person pursuant to the ...
分类:外商投资企业和外国企业所得税 时间:20000101