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...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
...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
...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
...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
...> 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
...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
...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
...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
...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
... 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