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301. 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 [46%]

　　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

302. 财务费用税前列支 [46%]

提出如下问题:我公司—A公司为国有独资公司，B公司为A公司的下属全资子公司。 1、B公司将银行短期借款到账的当天全额转付给A公司使用，借款借据及借款利息单在B公司入账列支财务费用，A公司按照B...

分类:专家答疑 时间:20121030

303. 国家税务总局山西省税务局关于发布“金三”个人所得税系统扣缴申报业务和技术标准的通知 [46%]

...人所得税扣缴申报业务标准说明

分类:山西省税收政策法规 时间:20180705

304. 中华人民共和国政府和马来西亚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） [46%]

　　AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF MALAYSIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME　　议 定 书　　PROTOCOL　　中华人民共和国政府和...

分类:综合税收政策 时间:20000101

305. 海关总署2007年第7号公告--对原产于日本、韩国、新加坡和台湾地区的进口双酚A实施临时反倾销有关问题的公告 [46%]

...定和对原产于日本、韩国、新加坡和台湾地区的进口双酚A反倾销调查结果，商务部决定自2007年3月22日起对原产于日本、韩国、新加坡和台湾地区的进口双酚A实施临时反倾销措施，并为此发布了中华人民共和国商务部2007年第24号...

海关总署2007年第7号公告 分类:进出口税 时间:20000101

306. 解析特殊税务处理能否会产生重复征税的问题 [46%]

...对等。   　　案例   　　A公司以定向增发5000万股普通股（面值为1元，市价为20元）作为合并对价，从b公司手中取得B公司100%的股权，b公司由此取得A公司100%的股权。b公司对B公司长期股权投资的...

分类:专题文章 时间:20111028

307. 安徽省资产评估协会关于布置2012年度注册资产评估师年检工作的通知 [46%]

...的一致，便于存档保管，评估机构所报资料统一要求使用A4纸，请勿另加封面。  　　1.安徽省资产评估协会团体会员情况表(详见附件1)；  　　2.安徽省资产评估协会执业会员年检表(详见附件2)，“当年所从事的主...

皖评协[2013]2号 分类:安徽省税收政策法规 时间:20130114

308. 中华人民共和国政府和马其顿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） [46%]

...斯卡　　　　THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA ANDTHEGOVERNMENT OF THE REPUBLIC OF MACEDONIA，　　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，

分类:综合税收政策 时间:20000101

309. 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 [46%]

　　The Government of the People's Republic of China and the Government of the kingdom of Belgium Desiring to amend the Agreement between the Government of the Kingdom of Belgium and the Government of the People's Republic of China for the avoidance of double taxation and the prevent...

分类:综合税收政策 时间:20000101

310. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS FOR THE AVOIDANCE OF DOUBLE TAXATIO [46%]

　　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 accor...

分类:综合税收政策 时间:20000101