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查看全部 国家法规(42) 地方法规(2)

21. 国务院关于修改《中华人民共和国进出口关税条例》的决定(附英文) [39%]

...ncurred in relation to the said imports andpaid to foreign parties in order that the goods may be manufactured, used,published or distributed domestically.Article 16The duty-paying value of the goods to be exported for sale shall beidentical with the FOB price of the good...

国务院令1992年第96号 分类:进出口税 时间:20000101

22. 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> [37%]

...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

23. AGREEMENT BETWEEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE BOLIVARIAN REPUBLIC OF VENEZUELA FOR THE AVOIDANCE OF DOU [37%]

...formation, the disclosure of which would be contrary to public policy (order public).  Article 28 DIPLOMATIC AGENTS AND CONSULAR OFFICERS  Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of i...

分类:综合税收政策 时间:20000101

24. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE STATE OF KUWAIT FOR THE AVOIDANCE OF DOUBLE TAXATION AND [37%]

...of that paragraph; or  (b) that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise.  6. An enterprise o...

分类:综合税收政策 时间:20000101

25. 国家税务总局关于印发《营业税税目注释》(试行稿)的通知(附英文) [36%]

...as the right to purchase the equipment in light of the scrap value in order to possess ownership of the equipment. Tax is levied according to this tax item on financial leasing no matter whether or not the lessor sells the equipment at scrap value to the lessee.  3. The transf...

分类:营业税 时间:20000101

26. 国家税务总局关于下发《国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定》的通知(附英文) [35%]

...ND MANA- GEMENT AND DETAILED RULES FOR ITS IMPLEMENTATION  In order to ensure implementation of the Law of the People's Republic of China for Tax Collection and Management (hereinafter referred to as Law of Tax Collection and Management and the Detailed Rules for Implementation of the...

分类:税收征管 时间:20000101

27. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE CZECHOSLOVAK SOCIALIST REPUBLIC FOR THE AVOIDANCE OF DOUB [35%]

...ement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such may take place through representatives of the competent authorities of the Contracting States.  Article 26 Exchange of Information ...

分类:综合税收政策 时间:20000101

28. 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 [34%]

...formation, the disclosure of which would be contrary to public policy (order public)。  Article 27  MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS  Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers und...

分类:综合税收政策 时间:20000101

29. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OFTHE KINGDOM OF BAHRAIN FOR THE AVOIDANCE OF DOUBLE TAXATION A [34%]

...formation, the disclosure of which would be contrary to public policy (order public)  Article 27 DIPLOMATIC AGENTS AND CONSULAR OFFICERS  Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of in...

分类:综合税收政策 时间:20000101

30. AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE REPUBLIC OF TUNISIAFOR THE AVOIDANCE OF DOUBLE TAXATION AND [34%]

...nformation, the disclosureof which would be contrary to public policy (order public)。  Article 27  DIPLOMATIC AGENTS AND CONSULAR OFFICERS  Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the gen...

分类:综合税收政策 时间:20000101