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查看全部 国家法规(238) 答疑库(1) 地方法规(234) 会员资料(5) 其它法规(49) 其它(1)

341. AGREEMENT BETWEEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE BOLIVARIAN REPUBLIC OF VENEZUELA FOR THE AVOIDANCE OF DOU [18%]

...ows：　　Article 1 PERSONAL SCOPE　　This Agreement shall apply to persons who are residents of one or both of the Contracting States.　　Article 2 TAXES COVERED　　1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contrac...

分类:综合税收政策 时间:20000101

342. 中华人民共和国政府和越南社会主义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） [18%]

...ollows: Article 1 Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of...

分类:综合税收政策 时间:20000101

343. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION [18%]

...r movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of head office or of effective management of the enterprise is situated.　　4. Gains from the alienation of shares of the capital stock of a company th...

分类:综合税收政策 时间:20000101

344. 保加利亚[BULGARIA] [17%]

.../STRONG>  This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2

分类:税收协定 时间:20051121

345. 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） [17%]

...ollows: Article 1 Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contract...

分类:综合税收政策 时间:20000101

346. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL E [17%]

...movable property pertaining to the operation of such ships or aircraft，shall be taxable only in that Contracting State.　　4. Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situ...

分类:综合税收政策 时间:20000101

347. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE RUSSIAN FEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION A [16%]

... of cultural exchange between the Governments of both Contracting State shall be exempt from tax in that other Contracting State .　　Article 17 Pensions　　Subject to the Provisions of paragraph 2 of Article l8， pensions and other similar remuneration paid to a resident of a...

分类:综合税收政策 时间:20000101

348. 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 [16%]

...of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances when such income may also be taxed in the other Contracting State.　　（a） if he has a fixed base regularly available to ...

分类:综合税收政策 时间:20000101

349. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LATVIA FOR THE AVOIDANCE OF DOUBLE TAXATION A [16%]

...recipient is the beneficial owner of the royalties， the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.　　3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of ， or the right to use， a...

分类:综合税收政策 时间:20000101

350. 中华人民共和国消费税暂行条例实施细则(附英文) [16%]

... consumer goods produced， contract processed and imported which shall be chargeable to Consumption Tax （hereinafter referred to as "taxable consumer goods"） are in the territory. Article 3　　Specific scope of taxation for taxable consumer goods stated in the attached ...

分类:消费税 时间:20000101