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20201. 中华人民共和国政府和吉尔吉斯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(附英文) [1%]

...tate is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve month period; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.  2. The term "professional servic...

分类:综合税收政策 时间:20000101

20202. 德国[GERMANY] [1%]

... Contracting State is for a period or periods, in the aggregate, more than 183 days in the calendar year concerned, only so much of the income as is derived from the activities in that other State.   2. The term \"professional services\" includes especially independent scientific, lite...

分类:税收协定 时间:20051121

20203. 中华人民共和国政府和越南社会主义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(附英文) [1%]

...(二)在有关历年中在缔约国另一方停留连续或累计超过183天。在这种情况下,该缔约国另一方可以仅对在该缔约国进行活动取得的所得征税。  二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学...

分类:综合税收政策 时间:20000101

20204. 南宁市人民政府关于印发南宁市城市防洪应急预案的通知 [1%]

...涝闸和排涝泵站来不及排水,就会造成内涝。如2006年7月18日,受2006年第4号热带风暴“碧利斯”减弱后低压环流的影响,南宁市区出现了罕见暴雨天气过程,暴雨持续的时间和强度打破了历史同期纪录,造成市区受灾面积近700万...

南府发[2007]53号 分类: 时间:20070421

20205. 法国[FRANCE] [1%]

...er Contracting State is for a period or periods exceeding in the aggregate 183 days in the calendar year concerned; in such case only so much of the income as is derived from the activities performed in that other Contracting State may be taxed in that other State.   2. The term \"prof...

分类:税收协定 时间:20051121

20206. 委托研发加计扣除 [1%]

...究开发费用税前加计扣除有关政策问题的通知 财税〔2018〕64号 二、委托境外进行研发活动应签订技术开发合同,并由委托方到科技行政主管部门进行登记。相关事项按技术合同认定登记管理办法及技术合同认定规则执行。 ...

分类:专家答疑 时间:20210512

20207. 国家税务总局关于印发《农业税收会计制度》的通知 [1%]

...费  17     221    下拨待退税款  18     231    保管款  19     301     上解农业税  20     302     上解农业特产税  21     303    上解牧业税  2...

国税发[1998]216号 分类:税收征管 时间:20050114

20208. 爱沙尼亚[ESTONIA] [1%]

...er Contracting State is for a period or periods exceeding in the aggregate 183 days in any twelve-month period; in that case, only so much of the income as is derived from his activities performed in that other Contracting State.   2. The term \"professional services\" includes especia...

分类:税收协定 时间:20051121

20209. 巴巴多斯[BARBADOS] [1%]

...tate is for a period or periods amounting to or exceeding in the aggregate 183 days in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.  2. The term \"professional servi...

分类:税收协定 时间:20051121

20210. 国家税务总局江西省税务局关于推行办税事项免填单服务的公告 [1%]

...: normal; background-color: rgb(255, 255, 255);">  六、本公告自2018年6月15日起施行。

国家税务总局江西省税务局公告2018年第4号 分类:江西省税收政策法规 时间:20180827