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21. 两个外资企业合并后应纳税所得额的问题 [48%]

...的应纳税所得额。 请问以下不同条件： 1、假设合并后一年的应纳税所得额，A仍然盈利，B作为A的一个营业机构仍然亏损,A的盈利大于B的亏损额。在计算合并后企业的所得税时怎样处理：(1)以A的应纳税所得额计...

分类:专家答疑 时间:20050727

22. 再问委托代销商品问题 [48%]

...业管理公司就会所代售饮料事宜,我想再请教高老师 1.我公司是否可以作为增值税一般纳税人用进项税金抵扣? 2.我公司只是从代售业务中收取手续费,饮料的税金全部由委托人(饮料供应商)承担.我公司是否可以就收取的...

分类:专家答疑 时间:20050428

23. AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF 1RAN FOR THE AVOIDANCE OF DOUBLE TAXAT [48%]

...spect to taxes on income， Have agreed 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. This Agreement shall apply to t...

分类:综合税收政策 时间:20000101

24. 改制、合并税务处理 [48%]

...lor=red>俱乐部会员提出如下问题:A公司持有甲公司100％的股权，A公司欠甲公司往来款6000万元，B公司持有乙公司70％的股权，甲公司持有乙公司30％的股权， 现A公司拟将甲公司对A公司的6000万债权划至A公司名下，实...

分类:专家答疑 时间:20090623

25. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF ICELAND FOR THE AVOIDANCE OF DOUBLE TAXATION [48%]

...espect to taxes on income；Have agreed 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. This Agreement sha...

分类:综合税收政策 时间:20000101

26. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF BELARUS FOR THE AVOIDANCE OF DOUBLE TAXATION [48%]

　　Article 12 Royalties　　1. Royalties arising a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.　　2. However， such royalties may also be taxed in the Contracting State in which they arise and according...

分类:综合税收政策 时间:20000101

27. 代理进口货物 [48%]

提出如下问题:我公司是13年3月新成立的小规模纳税人，13年5月初委托A公司代理进口一批锅炉，5月底我公司付关税和进口增值税给报关行，7月份时收到5月份海关开具的双抬头（既有A公司名称又有我公司名称...

分类:专家答疑 时间:20130712

28. AGREEMENT BETWEEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE BOLIVARIAN REPUBLIC OF VENEZUELA FOR THE AVOIDANCE OF DOU [48%]

...on income and on capital ，Have agreed 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. This Agreement shall apply to taxes on incom...

分类:综合税收政策 时间:20000101

29. AGREEMENTBETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THEGOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINAFOR THE AVOIDANCE OF DOUBLE TAXATIONAN [48%]

...s on income，　　HAVE AGREED 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. This Agreement sha...

分类:综合税收政策 时间:20000101

30. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE REPUBLIC OF CUBA FOR THE AVOIDANCE OF DOUBLE TAXATION AND [48%]

...s on income，　　Have agreed 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. This Agreement sha...

分类:综合税收政策 时间:20000101