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查看全部 国家法规(241) 答疑库(1) 地方法规(293) 会员资料(13) 其它法规(59) 其它(4)

421. 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 [18%]

...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

422. 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 [17%]

...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

423. 商务部关于对原产于美国、韩国、日本、俄罗斯和台湾地区的进口聚氯乙烯的反倾销调查的初裁决定 [17%]

...a Plastics Corporation Texas)：25% 　　3、其他美国公司（All Others）：83% 　　韩国公司 　　1.(株)LG化学(LG CHEM, LTD)：10% 　　2.韩华石油化学株式会社（HANWHA CHEMICAL CORPORATION）：13% 　　3.其它韩国公司（All O...

分类:进出口税 时间:20000101

424. 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

425. 关于碳钢紧固件反倾销调查终裁公告 [17%]

...　　　　　　　　　　　　　　　　　　　　26.0%　　（All others）  　　三、征收反倾销税的方法  　　自2010年6月29日起，进口经营者在进口原产于欧盟的碳钢紧固件时，应向中华人民共和国海关缴纳相应的反...

商务部2010年第40号公告 分类:综合税收政策 时间:20100716

426. 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） [17%]

...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

427. 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 [17%]

...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

428. 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 [17%]

...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

429. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF BULGARIA FOR THE AVOIDANCE OF DOUBLE [17%]

...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 Contracting State. If the employment is so exercised， such remuneration as is derived therefrom may be taxed in that other Contra...

分类:综合税收政策 时间:20000101

430. 青岛市地方税务局征收局关于财务会计制度及核算软件备案报告书模板的公告 [17%]

...IGHT: 150%; FONT-SIZE: 10.5pt">pZz理道财税咨询网 财务会计制度及核算软件...

分类:山东省税收政策法规 时间:20111206