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...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
...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
...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
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
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
...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
...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
...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
...如下问题:高老师:您好!向您请教以下问题: 1、代购代销业务中受托方如不加价中只收手续费,在缴纳营业税时要不要缴纳附加费? 2、如企业只有该项业务,要不要设营业税金及附加科目? 因为我在看纳...
分类:专家答疑 时间:20050511
...务总局令第42号)《国家税务总局关于建筑企业所得税征管有关问题的通知》(国税函[2010]39号)(由国家税务总局令第42号废止)...
分类:相关法规 时间:20180117