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查看全部 国家法规(1659) 答疑库(5646) 视频中心(23) 其它(1) 地方法规(4688) 会员资料(52) 纳税杂志(1) 其它法规(617) 其它(711)

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%]

...税的协定　　The Government of the People's Republic of China and the Government of the Islamic Republic of Iran， Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income， Have agreed as follows：

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%]

　　The Government of the People‘s Republic of China and the Government of the Republic of Iceland；Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income；Have agreed as follows：　　Article 1

分类:综合税收政策 时间:20000101

23. 改制、合并税务处理 [48%]

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...

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%]

...br>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）进口增值税缴款书，显然我公...

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%]

　　The Government of the People's Republic of China and the Government of the Bolivarian Republic of Venezuela，　　Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital ，Have agreed ...

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%]

　　The Government of the Republic of Indonesia and the Government of the People's Republic of China，　　DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income，　　HAVE AGREED AS FOLLOWS：...

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%]

　　The Government of the People's Republic of China and the Government of the Republic of Cuba，　　Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income，　　Have agreed as follows：

分类:综合税收政策 时间:20000101

29. 有关代销业务 [48%]

...含保本手续费率”。 仍举上例，设本月含税销售收入为A元，手续费占含税收入的比例为Q，城建税率7%，教育费附加征收率3%，则满足 [A/（1＋4%）×4%＋A×Q×5%]×（1＋7%＋3%）=A×Q的Q=4.49%即内含保本手续费率。 假定：上例中，受...

分类:专家答疑 时间:20050511

30. 2018年1月17日课程的相关法规 [48%]

《国家税务总局关于公布失效废止的税务部门规章和税收规范性文件目录的决定》（国家税务总局令第42号）《国...

分类:相关法规 时间:20180117