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45311. 北京市海淀区国家税务局2010年度企业所得税汇算清缴指南 [1%]

...全国社会保障基金有关企业所得税问题的通知》（财税[2008]136号）第一条规定：对社保基金理事会、社保基金投资管理人管理的社保基金银行存款利息收入，社保基金从证券市场中取得的收入，包括买卖证券投资基金、股票、债...

分类:北京市税收政策法规 时间:20110428

45312. 印度[INDIA] [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

45313. 越南[VIETNAM] [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...

分类:税收协定 时间:20051121

45314. 韩国[KOREA] [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

45315. 芬兰[FINLAND] [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

45316. 瑞典[SWEDEN] [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

45317. 河南省地方税务局关于发布2016年税收规范性文件清理结果的公告 [1%]

...展税收规范性文件清理工作有关事项的通知》（税总函〔2016〕278号）要求，我局对2016年6月30日前出台的所有税收规范性文件进行了全面清理,现将清理结果予以发布。 特此公...

河南省地方税务局公告2016年第9号 分类:河南省税收政策法规 时间:20171017

45318. 新加坡[SINGAPORE] [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

45319. 乌克兰[UKRAINE] [1%]

...w Roman\">  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21 of this Agreement, 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 exe...

分类:税收协定 时间:20051121

45320. 奥地利[AUSTRIA] [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