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查看全部 国家法规(48) 地方法规(8)

21. 对外贸易经济合作部关于外商投资举办投资性公司的暂行规定(附英文) [41%]

...s by Foreign Investors(Promulgated on April 4, 1995)  In order to promote foreign investment in China and to introduce foreign advanced technology and managerial expertise, foreign investors are permitted to establish investment companies (hereinafter referred to as ...

[1996]外经贸法发第124号 分类:综合税收政策 时间:20000101

22. 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 [41%]

...ly on the subject of he proof to be provided by residents of each State in order to benefit in the other State from the tax exemptions or reductions provided by this Agreement.  5. The competent authorities of the Contracting States may communicate with each other directly for the applic...

分类:综合税收政策 时间:20000101

23. 中外合资经营企业合营各方出资的若干法规(附英文) [40%]

...relevant laws and regulations, these Provisions are hereby formulated in order to protect the legitimate rights and interests of parties to joint ventures using Chinese and foreign investment (hereinafter referred to as joint venture)and safeguard social economic order Article 2 ...

分类: 时间:20000101

24. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FEDERATIVE REPUBLIC OF BRAZIL FOR THE AVOIDANCE OF DOUBLE [40%]

...ion, the disclosure of which would be contrary to public policy(public order)。  Article 27 Diplomatic Agents and Consular Officers  Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of intern...

分类:综合税收政策 时间:20000101

25. 中华人民共和国海关对保税仓库及所存货物的管理办法(附英文) [40%]

...>  Article 1  The present rules are hereby formulated in order to meet the development of foreign economic relations and trade, and facilitate production, storage and transportation and promote the construction of socialist modernization in accordance with the Customs...

分类:税收征管 时间:20000101

26. 国务院关于修改《中华人民共和国进出口关税条例》的决定(附英文) [39%]

...ncurred in relation to the said imports andpaid to foreign parties in order that the goods may be manufactured, used,published or distributed domestically.Article 16The duty-paying value of the goods to be exported for sale shall beidentical with the FOB price of the good...

国务院令1992年第96号 分类:进出口税 时间:20000101

27. 国家税务总局关于印发《营业税税目注释》(试行稿)的通知(附英文) [39%]

...as the right to purchase the equipment in light of the scrap value in order to possess ownership of the equipment. Tax is levied according to this tax item on financial leasing no matter whether or not the lessor sells the equipment at scrap value to the lessee.  3. The transf...

分类:营业税 时间:20000101

28. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE CZECHOSLOVAK SOCIALIST REPUBLIC FOR THE AVOIDANCE OF DOUB [39%]

...ement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such may take place through representatives of the competent authorities of the Contracting States.  Article 26 Exchange of Information ...

分类:综合税收政策 时间:20000101

29. 内地和香港特别行政区关于对所得避免双重征税的安排(附英文) [39%]

...nation of double taxation in cases not provided for in this Arrangement.In order to facilitate reaching consensus,representatives of the competent authorities of the two Sides may proceed with consultation by an oral exchange of opinions.  Article 6  Personal Scope and Taxe...

分类:综合税收政策 时间:20000101

30. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION [39%]

... of that paragraph; or  (b)that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise.  7.An enterprise of...

分类:综合税收政策 时间:20000101