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26171. 广州市地方税务局关于印发《广州市地方税务局扶持小型微型企业发展税收政策指引及服务措施》的通知 [1%]

...N: 6pt 0cm">5.投资额超过80亿元人民币或集成电路线宽小于0.25微米的集成电路生产企业，可以减按15%的税率缴纳企业所得税，其中，经营期在15年以上的，从开始获利的年度起，第一年至第五年免征企业所得税，第六年至第十年减...

穗地税函[2012]24号 分类:广东省税收政策法规 时间:20120329

26172. 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%]

...an those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is a resident of a Contracting State may be taxed in that State. 6. Gains from the alienation of any property other than that referred to in paragraphs 1 to 5， shall be taxable only in the Con...

分类:综合税收政策 时间:20000101

26173. 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%]

...an those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is a resident of a Contracting State may be taxed in that State. 6. Gains from the alienation of any property other than that referred to in paragraphs 1to 5， shall be taxable only in the Cont...

分类:综合税收政策 时间:20000101

26174. 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%]

... is a company （other than a partnership） which holds directly at least 25 per cent of the capital of the company paying the dividends；b） 10 per cent of the gross amount of the dividends in all other cases.　　The competent authorities of the Contracting States shall by mutual agree...

分类:综合税收政策 时间:20000101

26175. 酒泉市人民政府关于印发酒泉市国民经济和社会发展第十一个五年总体规划纲要的通知 [1%]

...亩优质牧草、30万亩瓜菜、15万亩啤酒原料、5万头奶牛、25万头肉牛、700万只肉羊、100万头生猪、1000万只鸡等产业基地，扩大蔬菜、中药材、花卉、孜然、蜜瓜、优质果品等特色农产品生产规模。建立完善的农业产业发展机制，...

酒政发[2006]32号 分类: 时间:20060327

26176. 摩尔多瓦[MOLDOVA] [1%]

...一）如果受益所有人是直接拥有支付股息公司的资本至少25%的公司（合伙企业除外）不应超过股息总额的5%；　　（二）在其他情况下，不应超过股息总额的10%。 　　缔约国双方主管当局应通过相互协商确定实施该限制税...

分类:税收协定 时间:20051121

26177. 中华人民共和国政府和爱沙尼亚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%]

... is a company （other than a partnership） which holds directly at least 25 per cent of the capital of the company paying the dividends；（b） 10 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profi...

分类:综合税收政策 时间:20000101

26178. 中华人民共和国政府和巴林王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%]

...an those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is resident of a Contracting State may be taxed in that State.　　6. Gains from the alienation of any property other that referred to in paragraphs 1 to 5， shall be taxed only in the...

分类:综合税收政策 时间:20000101

26179. 中华人民共和国政府和斯里兰卡民主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） [1%]

...an those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is a resident of a Contracting State may be taxed in that State. 6 Gains from the alienation of any property other than that referred to in the preceding paragraphs shall be taxable only in the ...

分类:综合税收政策 时间:20000101

26180. 中华人民共和国政府和罗马尼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) [1%]

... other than those mentioned in paragraph 4 representing a participation of 25 per cent in a company which is a resident of a Contracting State may be taxed in that Contracting State. 6. Gains derived by a resident of a Contracting State from the alienation of any property other than that referr...

分类:综合税收政策 时间:20000101