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31. 中华人民共和国和卢森堡大公国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) [15%]

...aphs (b), (c) and (d), exempt such income or capital from tax, but may, in order to calculate the amount of tax on the remaining income or capital of the resident, apply the same rates of tax as if the income or capital had not been exempted. (b) Where a resident of Luxembourg derives income wh...

分类:综合税收政策 时间:20000101

32. 中华人民共和国进出口商品检验法(附英文) [15%]

...eventh National People's Congress on February 21, 1989, promulgated by Order No. 14 of the President of the People's Republic of China on February 21, 1989, and effective as of August 1, 1989)  Contents Chapter I General Provisions Chapter II Inspection of Import Commodities ...

分类:综合税收政策 时间:20000101

33. 中华人民共和国进出口商品检验法(附英文) [14%]

...>Seventh National People’s Congress on February 21, 1989, promulgated by Order No. 14 of the President of the People’s Republic of China onFebruary 21, 1989, and effective as of August 1, 1989)ContentsChapter I General ProvisionsChapter II Inspection of Import CommoditiesChap...

分类:税收征管 时间:20000101

34. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OFTHE KINGDOM OF BAHRAIN FOR THE AVOIDANCE OF DOUBLE TAXATION A [13%]

...formation, the disclosure of which would be contrary to public policy (order public)  Article 27 DIPLOMATIC AGENTS AND CONSULAR OFFICERS  Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of in...

分类:综合税收政策 时间:20000101

35. AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE REPUBLIC OF TUNISIAFOR THE AVOIDANCE OF DOUBLE TAXATION AND [13%]

...nformation, the disclosureof which would be contrary to public policy (order public)。  Article 27  DIPLOMATIC AGENTS AND CONSULAR OFFICERS  Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the gen...

分类:综合税收政策 时间:20000101

36. AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF 1RAN FOR THE AVOIDANCE OF DOUBLE TAXAT [13%]

...formation, the disclosure of which would be contrary to public policy (order public)。  Article 27  MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS  Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers und...

分类:综合税收政策 时间:20000101

37. 中华人民共和国和土耳其共和国关于对所得避免双重征税和防止偷漏税的协定(附英文) [12%]

...tate for a period or periods not exceeding 183 days in a calendar year, in order to obtain practical experience related to his education or formation. Article 21 Teachers and Researchers Remuneration received by a teacher or by an instructor who is a national of a Contractin...

分类:综合税收政策 时间:20000101

38. AGREEMENT BETWEEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE BOLIVARIAN REPUBLIC OF VENEZUELA FOR THE AVOIDANCE OF DOU [12%]

...formation, the disclosure of which would be contrary to public policy (order public).  Article 28 DIPLOMATIC AGENTS AND CONSULAR OFFICERS  Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of i...

分类:综合税收政策 时间:20000101

39. 土耳其[TURKEY] [12%]

...tate for a period or periods not exceeding 183 days in a calendar year, in order to obtain practical experience related to his education or formation. Article 21

分类:税收协定 时间:20051121

40. 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) [12%]

...regular basis in signingof sales contracts or in accepting of purchase orders.Article 5"Head office" mentioned in Article 3 of the Tax Law refers to the centralorganization which is established in China by an enterprise with foreigninvestment as a legal person pursuant to the ...

分类:外商投资企业和外国企业所得税 时间:20000101