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31. 国务院关于修改《中华人民共和国进出口关税条例》的决定(附英文) [35%]

...ncurred in relation to the said imports andpaid to foreign parties in order that the goods may be manufactured, used,published or distributed domestically.Article 16The duty-paying value of the goods to be exported for sale shall beidentical with the FOB price of the good...

国务院令1992年第96号 分类:进出口税 时间:20000101

32. 中华人民共和国进出口商品检验法(附英文) [34%]

...>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

33. 国家税务总局关于外商投资企业出口货物有关政策问题的函(附英文) [34%]

...ment and  domestic enterprises, it is so determined in order to facilitate a gradual achievement of a rough balance of tax burden.  At present and for a period of time to come, enterprise with foreign investment are enjoying preferential tax policy in many aspe...

分类:进出口税 时间:20000101

34. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FEDERATIVE REPUBLIC OF BRAZIL FOR THE AVOIDANCE OF DOUBLE [34%]

...ion, the disclosure of which would be contrary to public policy(public order)。  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 intern...

分类:综合税收政策 时间:20000101

35. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE CZECHOSLOVAK SOCIALIST REPUBLIC FOR THE AVOIDANCE OF DOUB [34%]

...ement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such may take place through representatives of the competent authorities of the Contracting States.  Article 26 Exchange of Information ...

分类:综合税收政策 时间:20000101

36. 国家税务总局关于由税务所为小规模企业代开增值税专用发票的通知(附英文) [33%]

...x payers (hereinafter referred to as small-scale enterprises) and in order to help strengthen the management of special vouchers and avoid affecting the sales of  small-scale enterprises, on January 20, 1994 our bureau issued the Circular Concerning the Tax Office Issui...

分类:增值税 时间:20000101

37. 国家税务总局关于印发《营业税税目注释》(试行稿)的通知(附英文) [33%]

...as the right to purchase the equipment in light of the scrap value in order to possess ownership of the equipment. Tax is levied according to this tax item on financial leasing no matter whether or not the lessor sells the equipment at scrap value to the lessee.  3. The transf...

分类:营业税 时间:20000101

38. 国家税务总局关于个人所得税有关政策衔接问题的通知(附英文) [33%]

...fshore  Oil  Tax Administration:  In order to properly implement the relevant stipulations of the Individual Income Tax Law and Regulations on Its Implementation, after study, we hereby clarify some questions concerning the links of policies on t...

分类:个人所得税 时间:20000101

39. 中华人民共和国税收征收管理法实施细则(附英文)(已失效)<font color=red>[已失效]</font> [33%]

...ervices without obt aining a businesslicence, the taxation authority may order it to pay a tax payment securitydeposit. The said unit or individua l shall settle tax payments with thetaxation authority within the stipulated period. Should it fail to do so,the tax payment security deposit shall b...

分类:税收征管 时间:20000101

40. 内地和香港特别行政区关于对所得避免双重征税的安排(附英文) [33%]

...nation of double taxation in cases not provided for in this Arrangement.In order to facilitate reaching consensus,representatives of the competent authorities of the two Sides may proceed with consultation by an oral exchange of opinions.  Article 6  Personal Scope and Taxe...

分类:综合税收政策 时间:20000101