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查看全部 国家法规(48) 答疑库(1) 地方法规(8)

21. ADDITIONAL PROTOCOL BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM AMENDING THE AGREEMENT FOR T [30%]

...nts made under a public welfare scheme organised by a Contracting State in order to supplement the benefits of the social security system of that State may also be taxed in the said State. "  Article V  The provisions of paragraph 1, (b) and (c) of Article 23 of the...

分类:综合税收政策 时间:20000101

22. ADDITIONAL PROTOCOL BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM [29%]

...nts made under a public welfare scheme organised by a Contracting State in order to supplement the benefits of the social security system of that State may also be taxed in the said State."  Article Ⅴ  The provisions of paragraph 1, b) and c) of Article 23 of the Agre...

分类:综合税收政策 时间:20000101

23. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL E [29%]

...c) and (d), exempt such income or capital from tax,but may, in order to calculate the amount of tax on the remaining income or capital of the resident, apply the same rates of tax if the income or capital had not been exempted.  (c) Where a resident of Luxembourg derive...

分类:综合税收政策 时间:20000101

24. 对外贸易经济合作部关于设立外商投资股份有限公司若干问题的暂行规定(附英文) [29%]

...romulgated on January 10, 1995)  Article 1  In order to further expand international economic co-operation and technological exchange, to absorb foreign investment and to promote the development of socialist market economy, foreign companies,  en...

分类:综合税收政策 时间:20000101

25. 国家税务总局关于加强合作油田外国承包商税务管理的通知(附英文) [28%]

...ious sub-bureaus of the Offshore Oil Tax Administration:  In order to strengthen the taxation management of enterprises and individuals (hereinafter referred to as contractors) who come to China to contract to the operation of offshore and onshore foreign cooperative oilf...

分类:税收征管 时间:20000101

26. 江西省民用机场净空和民用航空电磁环境保护办法(附:英文译本) [27%]

...r the Restriction on the Presence of the Obstacles in the civil airport in order to ensure the safety of the aircraft during their take-off, flying and landing.  The civil airport electromagnetic environment protection zone in these measures includes the civil aviation radio station el...

江西省人民政府令2007年第157号 分类: 时间:20070429

27. 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) [25%]

...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

28. 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) [24%]

...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

29. 国家税务总局关于印发《增值税一般纳税人申请认定办法》的通知(附英文) [24%]

...ax bureaus of various cities with independent planning:  In order to ensure the smooth implementation of the new tax system and standardize management of value-added tax, the State Administration of Taxation has decided to institute the ordinary Value-Added tax payer's recogn...

分类:增值税 时间:20000101

30. 中华人民共和国税收征收管理法实施细则(附英文)(已失效)<font color=red>[已失效]</font> [24%]

...ervices without obt aining a businesslicence, the taxation authority may order it to pay a tax payment securitydeposit. The said unit or individua l shall settle tax payments with thetaxation authority within the stipulated period. Should it fail to do so,the tax payment security deposit shall b...

分类:税收征管 时间:20000101