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211. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS FOR THE AVOIDANCE OF DOUBLE TAXATIO [47%]

　　The government of the People's Republic of China and the Government of the Republic of Mauritius.　　Desiring to conclude and Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income，　　Have agreed as follows：

分类:综合税收政策 时间:20000101

212. 2010年4月14日课程相关习题及答案 [47%]

自测题 一、单选题1、外商投资的房地产开发项目涉及新旧所得税法的，项目竣工决算时应补退的企业所得税可以近似的表示为A 项目利润×25%－预征所得税

分类:练习题 时间:20110112

213. 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 [47%]

　　The government of the People's Republic of China and the Government of the Grand Duchy of Luxembourg.　　Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital　　Have agreed...

分类:综合税收政策 时间:20000101

214. 2014年6月4日直播课程相关习题及答案 [47%]

...（免）税政策的货物劳务服务，应按免税政策。 A、当日B、次日C、3日D、5日 2、基金缴纳义务人（以下称受托方）受外贸公司（以下称委托方）委托加工电器电子产品，其海关贸易方式为“进料加工”或“来料加...

分类:测试题 时间:20140704

215. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION A [47%]

　　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 State. However， such income may also be taxed in the other Contractin...

分类:综合税收政策 时间:20000101

216. 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 [47%]

　　Article 15 Dependent Personal Services　　1.Subject to the provisions of Articles 16， 18， 19， 20 and 21，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 Contracting State un...

分类:综合税收政策 时间:20000101

217. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LATVIA FOR THE AVOIDANCE OF DOUBLE TAXATION A [47%]

　　The Government of the People's Republic of China and the Government of the Republic of Latvia，Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital，Have agreed as follows：　　Ar...

分类:综合税收政策 时间:20000101

218. 投资与节税（ [47%]

...会员提出如下问题:条件：1、假如几位股东筹建A公司后，与B共同兴建C公司，A公司今年可以从C公司收回投资收益600万元。 2、A公司股东又新建D公司，拟用Ｃ公司分回的股利投资购建一厂房。 请问： 1、...

分类:专家答疑 时间:20090928

219. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION [47%]

　　Article 13 Capital Gains　　1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.　　2. Gains from the alienation of ...

分类:综合税收政策 时间:20000101

220. 2012年12月19日直播课程相关习题及答案 [47%]

... 题号 1 2 3 4 5 6 7 8 答案 D A C C B B A D 1、企业固定资产投入使用后，由于工程款项尚未结清未取得全额发票的，可暂按合同规定的金额计入固定资产计税基础计提折旧，待发票...

分类:测试题 时间:20121224