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...ndamental move of our country to further open to the outside world. In order to ensure the correct comprehension and implementation of the Notice, an interpretation on certain issues with regard to the Notice is hereby made as follows: 1. On the issue of the scope in which for...
分类:综合税收政策 时间:20000101
...he provisions of that paragraph; or (b) that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise. 6. An enterprise of a Con...
分类:综合税收政策 时间:20000101
...tate for a period or periods not exceeding 183 days in a calendar year, in order to obtain practical experience related to his education or formation. Article 21 Teachers and Researchers Remuneration received by a teacher or by an instructor who is a national of a Contractin...
分类:综合税收政策 时间:20000101
...ns of that paragraph; or (b) that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise. 7. An enterprise of ...
分类:税收协定 时间:20051121
...ons of that paragraph; or (b) that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise. 6. An enterpris...
分类:税收协定 时间:20051121
...tate for a period or periods not exceeding 183 days in a calendar year, in order to obtain practical experience related to his education or formation. Article 21
分类:税收协定 时间:20051121
...regular basis in signingof sales contracts or in accepting of purchase orders.Article 5"Head office" mentioned in Article 3 of the Tax Law refers to the centralorganization which is established in China by an enterprise with foreigninvestment as a legal person pursuant to the ...
分类:外商投资企业和外国企业所得税 时间:20000101
...aph; or  (b)  that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise.   7. An e...
分类:综合税收政策 时间:20000101