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191. 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 [38%]

...s on income，　　Have agreed as follows：　　Article 1 Personal Scope　　This Agreement shall apply to persons who are residents of one or both of the Contracting States.　　Article 2 Taxes Covered　　1. This Agreement shall apply to taxes on incom...

分类:综合税收政策 时间:20000101

192. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF BULGARIA FOR THE AVOIDANCE OF DOUBLE [38%]

　　Article 14 Income from Dependent Professional Services　　1. Subject to the provisions of Articles 15， 17， 18， 19 and 20，salaries， wages， and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that ...

分类:综合税收政策 时间:20000101

193. 有关代销业务 [38%]

...如下问题:高老师：您好！向您请教以下问题： 1、代购代销业务中受托方如不加价中只收手续费，在缴纳营业税时要不要缴纳附加费？ 2、如企业只有该项业务，要不要设营业税金及附加科目？ 因为我在看纳...

分类:专家答疑 时间:20050511

194. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE REVENTION [38%]

　　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 Contracting State except in the following circumstances， when such in...

分类:综合税收政策 时间:20000101

195. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF DENMARK FOR THE AVOIDANCE OF DOUBLE TAXATION A [38%]

...s on income，　　Have agreed as follows：　　Article 1 Personal Scope　　This Agreement shall apply to persons who are residents of one or both of the Contracting States.　　Article 2 Taxes Covered　　1.This agreement shall apply to taxes on income...

分类:综合税收政策 时间:20000101

196. 代理进口业务财税处理 [38%]

...公司B代理进口 按单据流转的顺序 一、委托方A的处理 1、收到进口税单、供应商开具的形式发票、报关单复印件、代理进口协议 借：库存商品 合同价*汇率+关税+消费税 应交税金-应交增值税（进项税额） 贷：应付账款-B公...

分类:专家答疑 时间:20130915

197. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE RUSSIAN FEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION A [38%]

　　Article 15 Directors' Fees　　Directors'fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a comparable which is a resident of the other Contracting State may be taxed in that other Contracting State....

分类:综合税收政策 时间:20000101

198. 母子公司统购统销开票 [38%]

...接通知B以A的发货单名义直接发货到指定的C，请教 1、A是工业型集团，问B开票给A，A开票给C，是否准确？如是商业型集团，问B开票给A，A开票给C，是否准确？ 2、由于物流B没到A，稽查人员要求B直接开C，但订单是集...

分类:专家答疑 时间:20120926

199. 2013年10月9日直播课程相关习题及答案 [38%]

测试题一、单选题号 1 2 3 4 5 6 7 8答案 A C B B D C D C题号 9 10 11 12    答案 C B A A   ...

分类:测试题 时间:20131105

200. 涉税问题的请示 [38%]

...股东分别持有B公司股本95%及5%的股份，B公司未分配利润1500万元； A公司为一家生产企业，账面实收资本为800万元，股东为三个自然人，持股比例分别为90%（与持有B公司95%股份的股东为同一人）、5%（与持有B公司5%股份的股东为...

分类:专家答疑 时间:20091116