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44861. 国家税务总局内蒙古自治区税务局关于发布《继续执行的税收规范性文件目录》的公告 [1%]

...; margin: 0px; -webkit-font-smoothing: antialiased; white-space: inherit;">2000.03.26内地税发[2000]37号

分类:内蒙古税收政策法规 时间:20180620

44862. 汕头市地方税务局关于充分发挥税收职能作用加大力度扶持中小微企业发展的工作意见 [1%]

...家非限制和禁止行业，符合下列条件的小型微利企业减按20%的税率征收企业所得税：工业企业，年度应纳税所得额不超过30万元，从业人员不超过100人，资产总额不超过3000万元；其他企业，年度应纳税所得额不超过30万元，从业...

汕地税发[2012]57号 分类:广东省税收政策法规 时间:20120508

44863. 国务院关于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 [1%]

...定资产折旧足额后，可以继续使用的，不再计算折旧。0x20　　第四十四条 企业转让或者变价处理固定资产的收入，减除未折旧的净额或者残值及处理费用后的差额，列为当年度的损益。　　第四十五条 企业接受赠与的...

国务院令[1991]85号 分类:外商投资企业和外国企业所得税 时间:20000101

44864. 俄罗斯[RUSSIA] [1%]

...\">  1. Subject to the provisions of Articles 15, 17, 18, 19 and 20, 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 Contracting State...

分类:税收协定 时间:20051121

44865. 乌兹别克斯坦[UZBEKISTAN] [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

44866. 意大利[ITALY] [1%]

...ONG>  1. Subject to the provisions of Article 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

44868. 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

44869. 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

44870. 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