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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)

451. 中华人民共和国政府和加拿大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） [15%]

... as follows: Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered 1. The existing taxes to which this Agreement shall apply are, in particular: (a) in the ...

分类:综合税收政策 时间:20000101

452. 国家税务总局关于下发《国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定》的通知(附英文) [15%]

...ory tax and personal income tax， and vehicle and vessel license tax， shall all， within 30 days from the day of approval granted by the department concerned or within 30 days from the day they become legal tax payers according to the stipulations of laws and administrative regulations， report...

分类:税收征管 时间:20000101

453. 国家税务总局关于贯彻实施《中华人民共和国发票管理办法》的通知(附英文) [15%]

...und development of economic construction. Therefore， tax authorities at all levels and the vast number of taxation cadres must heighten their understanding and unify their thinking； they should not only see the important significance of the promulgation of the Methods to

分类:税收征管 时间:20000101

454. 日本[JAPAN] [15%]

...ONT>  This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2

分类:税收协定 时间:20051121

455. 中华人民共和国消费税暂行条例实施细则(附英文) [15%]

... consumer goods produced， contract processed and imported which shall be chargeable to Consumption Tax （hereinafter referred to as "taxable consumer goods"） are in the territory. Article 3　　Specific scope of taxation for taxable consumer goods stated in the attached ...

分类:消费税 时间:20000101

456. AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF 1RAN FOR THE AVOIDANCE OF DOUBLE TAXAT [14%]

...>　　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 imposed on behalf of a Contracting State or o...

分类:综合税收政策 时间:20000101

457. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE CZECHOSLOVAK SOCIALIST REPUBLIC FOR THE AVOIDANCE OF DOUB [14%]

...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 availabl...

分类:综合税收政策 时间:20000101

458. 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) [14%]

...　Various labor service activities related to transportation business all come under the levying scope of this tax category.　　（1） Land Transportation　　Land transportation refers to the transport business for transporting cargoes or passengers through land （above or...

分类:营业税 时间:20000101

459. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF FINLAND FOR THE AVOIDANCE OF DOUBLE TAXATION [14%]

...of professional services or other activities of an independent character shall be taxable only in that State except in 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 him in the othe...

分类:综合税收政策 时间:20000101

460. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OFTHE KINGDOM OF BAHRAIN FOR THE AVOIDANCE OF DOUBLE TAXATION A [14%]

...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 imposed on behalf of a Contracting State or o...

分类:综合税收政策 时间:20000101