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21. 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

22. 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

23. 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

24. 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

25. 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

26. 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

27. 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

28. 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

29. 有关代销业务 [48%]

...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？ 因为我在看纳税方法研究网中有关代购代销业务事例中，营业税是冲减代销收入的，因此有些不明白，请老...

分类:专家答疑 时间:20050511

30. 2018年1月17日课程的相关法规 [48%]

...和税收规范性文件目录的决定》（国家税务总局令第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）...

分类:相关法规 时间:20180117