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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)

351. 中华人民共和国政府和阿尔巴尼亚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（英文） [16%]

...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

352. 中华人民共和国发票管理办法(附英文) [16%]

... Article 4　　The State Administration of Taxation takes the overall responsibility for the control of invoices nationwide. The branches of the State Administration of Taxation and local tax bureaux of the provinces，autonomous regions and municipalities （hereinafter r...

分类:税收征管 时间:20000101

353. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA FOR THE AVOIDANCE OF DOUBLE TAXATIO [16%]

...of professional services or other activities of an independent character shall be taxable only in that Contracting State. But such income may also be taxed in the other Contracting State：　　（a） if he has a fixed base regularly available to him in the other Contracting State for the ...

分类:综合税收政策 时间:20000101

354. 罗马尼亚[ROOMANIA] [16%]

.../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

355. AGREEMENT GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF ROMANIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL [16%]

...ovable 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

356. 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 [16%]

...ecipient 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，any...

分类:综合税收政策 时间:20000101

357. 毛里求斯[MAURITIUS] [16%]

.../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

358. 商务部关于对原产于俄罗斯、韩国和日本的进口初级形状未作任何加工的丁苯橡胶、初级形状充油丁苯橡胶、其他未列名初级形状丁苯橡胶及羧基丁苯橡胶反倾销调查的最终裁定 [15%]

...成株式会社 （ASAHI KASEI Corporation）： 0%其他日本公司 （All Others）： 33%　　2、韩国公司现代石油公司 （Hyundai Petrochemical Co.， Ltd.）： 19%锦湖石油化学株式会社 （Kumho Petrochemical Co.， Ltd.）： 7%其他韩国公司 （All Others）：...

分类:进出口税 时间:20000101

359. 中华人民共和国政府和瑞士联邦委员会关于对所得和财产避免双重征税的协定（附英文） [15%]

...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

360. 中华人民共和国政府和大韩民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） [15%]

...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