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查看全部 国家法规(1394) 答疑库(3606) 视频中心(31) 其它(1) 地方法规(4141) 会员资料(45) 纳税杂志(1) 其它法规(542) 其它(670)

221. 投资与节税( [47%]

...A公司各股东节税? 2、如何能使A公司节税? 3、这种交易会涉及哪些税种? 3、如何才能使D公司各股东的股东比例不变?谢谢 尊敬的会员:您提出的问题专家解答如下:1...

分类:专家答疑 时间:20090928

222. 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%]

...Contracting State for a period or periods not exceeding in the aggregate 183 days in the calender year concerned, and  (b)the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State, and  (c)the remuneration ...

分类:综合税收政策 时间:20000101

223. 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%]

...movable property, as well as taxes on capital appreciation.  3. The existing taxes to which this Agreement shall apply are in particular:  (a) in the People's Republic of China:  (i) the individual income tax;  (ii) the income tax f...

分类:综合税收政策 时间:20000101

224. 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

225. 2012年12月19日直播课程相关习题及答案 [47%]

一、单选 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...

分类:测试题 时间:20121224

226. 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%]

... immovable property as well as taxes on capital appreciation.  3.The existing taxes to which the Agreement shall apply are:  (a)In the people's Republic of China:  (i)the individual income tax;  (ii)the income tax concerning joint ven...

分类:综合税收政策 时间:20000101

227. 2011年11月16日直播课程相关习题及答案 [47%]

一、单选 题号 1 2 3 4 5 6 7 8 答案 B C D D B B C A 1.根据《中华人民共和国企业所得税法》及其实施条例规定,关于不征税收入表述错误的是( ) A财政拨款,...

分类:测试题 时间:20111202

228. 关于股权转让 [47%]

...650万元;帐面固定资产为1700万元(系购入的房屋),现市值为3000万元;应付给甲公司2007年未分配利润700万元,已做过股东决议,但A公司未将此款汇入香港甲公司,2008年A公司未分配利润亏损为200万元;开发完毕出租给其他单位的门面房,市...

分类:专家答疑 时间:20090716

229. 2019年10月16日课程相关习题及答案 [47%]

一、单选题1.A企业持有B企业90%的股权,共计3600万元股,2019年5月C企业决定收购A企业所持有的B企业全部股权,该股权每股计税基础为12元,收购日每股公允价值14元。在收购中C企业以公允价值为42000万元的股权和8400万元的银行存...

分类:测试题 时间:20191018

230. 投资损失税前扣除 [47%]

...是否要求b公司财务报表当年必须是亏损还是要求b公司近3年财务报表都是亏损。 3a公司将转卖b公司股份的投资损失金额,不进行税前抵减企业所得税的话,a公司还需要做当年的投资损失的税审报告吗? ...

分类:专家答疑 时间:20150520