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查看全部 国家法规(194) 答疑库(29) 地方法规(166) 其它法规(12) 其它(8)

381. 塞浦路斯[CYPRUS] [6%]

...\">  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

382. 法国[FRANCE] [6%]

... Article 21Other Income  1. Items of income of a resident of a Contracting State not dealt with...

分类:税收协定 时间:20051121

383. 日本[JAPAN] [6%]

...Roman\">  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 C

分类:税收协定 时间:20051121

384. 中华人民共和国政府和罗马尼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) [6%]

...ct of remuneration for such teaching, lectures or research.Article 21Students and Trainees Payments or income which a student or business apprentice or trainee who is, or was immediately before visiting a Contracting State a resident of the other Contracting State and who is...

分类:综合税收政策 时间:20000101

385. 中华人民共和国政府和俄罗斯联邦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）　 [6%]

...ble to residents of the State which he or she is visiting. Article 21Other Income 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State. 2. T...

分类:综合税收政策 时间:20000101

386. 中华人民共和国政府和巴基斯坦伊斯兰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） [6%]

... Services 1. Subject to the provisions of Articles 17, 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:综合税收政策 时间:20000101

387. 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） [6%]

... residents of the Contracting State, which he is visiting. Article 21 Capital 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. ...

分类:综合税收政策 时间:20000101

388. 中华人民共和国外商投资企业和外国企业所得税法实施细则（附英文） [5%]

... quoted by the State exchange control authorities" mentionedin Article 21 of the Tax Law refers to the buying rate quoted by the StateAdministration of Exchange Control.Article 15In respect of income obtained by enterprises in foreign currency, uponpayment of income tax in qu...

分类:外商投资企业和外国企业所得税 时间:20000101

389. 山西省国家税务局关于印发“山西省国家税务局《税收会计制度》”的通知 [5%]

...他收入 同"待征税收" 按收入种类设 7 21I 减免税金 上解单位按税种和其他收入种 入库单位、双重业 务单位 类设；入库单位和双重业务单位 按税种和其他收入 种类 ...

晋国税计发[1999]3号 分类:山西省税收政策法规 时间:20060121

390. 国家税务总局关于创业投资企业和天使投资个人税收政策有关问题的公告 [5%]

...bf1342e3441ef162c9bc8da1ea078f2e8c3ea4751b5fe0bbe2fbd2e71eb9d9bb6c67&scene=21#wechat_redirect" target="_blank" style="margin: 0px; padding: 0px; color: rgb(87, 107, 149); text-decoration: underline; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); max-width: 100%; font-size: 16px; box-sizing: border-b...

国家税务总局公告2018年第43号 分类:个人所得税 时间:20180807