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21. 两个外资企业合并后应纳税所得额的问题 [48%]

...算缴税，B的亏损额仍然留待以后年度B的盈利进行弥补（2）用本年A弥补B后的利润余额计算缴税（3）用本年A弥补B后的利润余额再弥补B合并前的亏损，本年不缴税 2、假设合并后一年的应纳税所得额，A亏损，B作为A的一...

分类:专家答疑 时间:20050727

22. 再问委托代销商品问题 [48%]

...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手续费缴纳营业税及附加?增值税为0(进项税=销项税)? 3.如...

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%]

...e residents of one or both of the Contracting States.　　Article 2　　TAXES COVERED 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities， irrespective of the manner in which they are levied. 2. There shall be rega...

分类:综合税收政策 时间:20000101

24. 改制、合并税务处理 [48%]

...5000万元的补偿。 其他已知条件有： 甲公司系2007年10月由全民所有制企业改制设立的股份有限公司，原账面净资产为1.4亿，评估增值6500万元，注册资本为1.5亿元，2007年12月31日账面净资产2.1亿元（含6000万对A公司债权...

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%]

...e residents of one or both of the Contracting States.　　Article 2　　Taxes Covered　　1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities， irrespective of the manner in which they are levied. 2. There ...

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%]

...金-应交增值税(进项税额) 　贷：应付账款-B公司 　　2、(1)收到报关杂费发票原件(发票抬头是A公司) 　　借：营业费用/库存商品 　　贷：其他应付款-B公司 　　(2)如果收不到抬头是A公司的发票，则这部分费用应由B...

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%]

...e residents of one or both of the Contracting States.　　Article 2 TAXES COVERED　　1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities， irrespective of the manner in whic...

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%]

...e residents of one or both of the Contracting States.　　Article 2　　TAXES COVERED　　1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities， irrespective of the manner in which they are levied....

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%]

...e residents of one or both of the Contracting States.　　Article 2　　TAXES COVERED　　1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities， irrespective of the manner in which they are levied....

分类:综合税收政策 时间:20000101