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2041. 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） [8%]

...>　　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 imposed on behalf of a Contracti...

分类:综合税收政策 时间:20000101

2042. 中华人民共和国政府和科威特国政府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） [8%]

...ollows: 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 and on capital imposed on behalf of a Contract...

分类:综合税收政策 时间:20000101

2043. 中华人民共和国政府和乌兹别克斯坦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) [8%]

... follows:Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of i...

分类:综合税收政策 时间:20000101

2044. 中华人民共和国政府和捷克和斯洛伐克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） [8%]

...ollows: 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 imposed on behalf of a Contracting State or of...

分类:综合税收政策 时间:20000101

2045. 中华人民共和国政府和匈牙利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) [8%]

... follows:Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of i...

分类:综合税收政策 时间:20000101

2046. 中华人民共和国政府和西班牙政府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) [8%]

... follows:Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contractin...

分类:综合税收政策 时间:20000101

2047. 中华人民共和国政府和澳大利亚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） [8%]

... as follows: Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. The existing taxes to which this Agreement shall apply are: (a) in Australia: th...

分类:综合税收政策 时间:20000101

2048. 税收协定 [8%]

...greed 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. The existing taxes to which this Agreement applies are: (a) in the People's Republic of China: ...

分类:专家答疑 时间:20050915

2049. 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） [8%]

...为准.　　In case of discrepancy, the original version in Chinese shall prevail. 　　　　Whole Document (法规全文)RULES FOR THE IMPLEMENTATION OF THE INCOME TAX LAW OF THE PEOPLE'SREPUBLIC OF CHINA FOR ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGNENTERPRISE...

分类:外商投资企业和外国企业所得税 时间:20000101

2050. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's PEPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF SWEDEN FOR THE AVOIDANCE OF DOUBLE TAXATION AN [8%]

...ovable property， pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the head office of the enterprise is situated.　　4. Gains from the alienation of shares of the capital stock of a company the property of which consists directl...

分类:综合税收政策 时间:20000101