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44861. 中华人民共和国政府和苏丹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） [1%]

...es　　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 ...

分类:综合税收政策 时间:20000101

44862. 浙江省国家税务局2011年企业所得税汇算清缴问题解答 [1%]

... 21pt; MARGIN: 6pt 0cm" align=left>答：根据国家税务总局国税函[2009]3号文件精神“为职工卫生保健、生活、住房、交通等所发放的各项补贴和非货币性福利，可以计入福利费在税前扣除”。企业为员工租赁住房的租金支出可以计入职工...

分类:浙江省税收政策法规 时间:20120326

44863. 苏丹[SUDAN] [1%]

...w 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 othe...

分类:税收协定 时间:20051121

44864. 斯洛文尼亚[SLOVENIA] [1%]

...w 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 othe...

分类:税收协定 时间:20051121

44865. 克罗地亚[CROATIA] [1%]

...w 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 othe...

分类:税收协定 时间:20051121

44866. 南斯拉夫[YUGOSLAVIA] [1%]

...w 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 State unless the employment is exercised in the other Contractin...

分类:税收协定 时间:20051121

44867. 中华人民共和国政府和吉尔吉斯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） [1%]

...ES　　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 State unless the employment is exercised in the other Contra...

分类:综合税收政策 时间:20000101

44868. 德国[GERMANY] [1%]

...w 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 State unless the employment is exercised in the other Contractin...

分类:税收协定 时间:20051121

44869. 中华人民共和国政府和越南社会主义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） [1%]

...有关的个人劳务取得的报酬，在每一日历年度金额不超过2000美元或等值的越南盾或等值的中国人民币。　　第二十一条　教师、教授和研究人员　　任何个人是、或者在紧接前往缔约国一方之前曾是缔约国另一方居...

分类:综合税收政策 时间:20000101

44870. 急！急！急！非居民企业所得税-派遣 [1%]

...员为境内企业提供服务征收企业所得税情况的函 际便函[2009]103号 发文日期: 2009-07-02 各省、自治区、直辖市和计划单列市国家税务局，广东省、深圳市地方税务局： 　　近来，部分省市税务局在日常税收管理中发现：少数...

际便函[2009]103号等 分类:专家答疑 时间:20090813