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查看全部 国家法规(237) 答疑库(39) 视频中心(2) 地方法规(202) 其它法规(7) 其它(18)

301. 管理制度咨询 [11%]

...且预计在未来3年内不会重新开工的在建工程;   - 13 -   黄山永新股份有限公司 财务管理制度   ②所建项目无论在性能上,还是在技术上已经落后,并且给企业带来的经济利益具有很大的不确定性;   ③其他...

分类:专家答疑 时间:20110128

302. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION A [11%]

... being had to the other provisions of this Agreement.  Article 13  Capital Gains  1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in t...

分类:综合税收政策 时间:20000101

303. 日本[JAPAN] [11%]

...ref=\"#03\">1983年9月6日 换文 中国 1983/09/06 EXCHANGE OF NOTES of CHINA 1983年9月6日 换文 日本

分类:税收协定 时间:20051121

304. 中华人民共和国政府和克罗地亚共和国政府关于对所得避免双重征税和防止偷漏税的协定(附英文) [11%]

...regard being had to the other provisions of this Agreement.Article 13Capital Gains 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other C...

分类:综合税收政策 时间:20000101

305. 中华人民共和国政府和保加利亚人民共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定(附英文) [10%]

...ishment or fixed base. In such case the provisions of Article 7 or Article 13, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the d...

分类:综合税收政策 时间:20000101

306. 比利时[BELGIUM] [10%]

...止偷漏税的协定和议定书的附加议定书ADDITIONAL PROTOCOL BETWEEN THE GOVERNMENT OF  THE PEOPLE\'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM AMENDING THE AGREEMENT FOR THE AVOIDANCE OF DOUBLE TAXATI...

分类:税收协定 时间:20051121

307. 国家税务总局关于印发《关联企业间业务往来税务管理规程》的通知 [10%]

...型项,具体内容如提供船舶维修劳务、设计咨询等。  13.日期:填写某项业务往来的具体起止日期。  14.数量:购销业务填写实际购或销商品(原料)数量;并按规格、型号不同区分,融通资金填写实际的融资借贷金额;提供劳...

国税发[1998]59号 分类:外商投资企业和外国企业所得税 时间:20080506

308. 大连市国家税务局关于印发增值税计算及会计处理修定办法的通知 [10%]

...科目。  (3)购进货物或应税劳务  ○13购进取得增值税专用发票或海关完税凭证的货物或劳务。  按照增值税专用发票或海关完税凭证注明的增值税额,借记“应交税金——应交增值税(进项税额)”...

大国税发[1997]222号 分类: 时间:19971110

309. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OFTHE KYRGYZ REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND T [10%]

... being had to the other provisions of this Agreement.  Article 13 CAPITAL GAINS  1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Co ntracting State may be taxed in that other St...

分类:综合税收政策 时间:20000101

310. AGREEMENT BETWEEN THE GOVERNMENT OF KAZAKHSTANFOR THE AVOIDANCE OF DOUBLETAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME [10%]

... being had to the other provisions of this Agreement.  Article 13  CAPITAL GAINS  1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in t...

分类:综合税收政策 时间:20000101