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查看全部 国家法规(194) 答疑库(29) 地方法规(167) 其它法规(12) 其它(8)

321. 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 [7%]

...相比增（减）率本期（19）－上期（19）　　　　　　七21财务费用表列　　　　　　八22其中利息支出表列　　　　　　九23其中汇兑损益表列　　　　　　十24销售利润额12－15－18－21－22－23　　　　　　25销售利润率24／1×100...

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

322. 韩国[KOREA] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121

323. 芬兰[FINLAND] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State...

分类:税收协定 时间:20051121

324. 瑞士[SWITZERLAND] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121

325. 毛里求斯[MAURITIUS] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121

326. 瑞典[SWEDEN] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121

327. 白俄罗斯[BELARUS] [7%]

... Article 21 Students and Trainees  1. Where a student or trainee, who is a resident of a Contra...

分类:税收协定 时间:20051121

328. 新加坡[SINGAPORE] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121

329. 乌克兰[UKRAINE] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21 of this Agreement, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised ...

分类:税收协定 时间:20051121

330. 奥地利[AUSTRIA] [7%]

...\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...

分类:税收协定 时间:20051121