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221. 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%]

...State is for a period or periods equalling or exceeding in the aggregate 183 days during 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:综合税收政策 时间:20000101

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。 3、a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