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20211. 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

20212. 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

20213. 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

20214. 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

20215. 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

20216. 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

20217. 中华人民共和国政府和塞舌尔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 the calendar 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 services" inclu...

分类:综合税收政策 时间:20000101

20218. 中华人民共和国政府和瑞士联邦委员会关于对所得和财产避免双重征税的协定（附英文） [1%]

...接联系的受雇活动取得的报酬，并且其受雇的报酬不超过18000瑞士法郎或按官方汇率折合等值中国货币，该缔约国一方应对其受雇连续或累计不超过十二个月的报酬，免予征税。　　第二十二条　　财产　　一、第六...

分类:综合税收政策 时间:20000101

20219. 中华人民共和国政府和老挝人民民主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 the calendar 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 services" inclu...

分类:综合税收政策 时间:20000101

20220. 中华人民共和国政府和古巴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 the calendar 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 se...

分类:综合税收政策 时间:20000101