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查看全部 国家法规(265) 答疑库(1) 地方法规(349) 会员资料(9) 其它法规(66) 其它(10)

501. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION [18%]

...to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.　　Article 19　　1.（a） Remuneration， other than pensions， paid by the Government of a Contracting State or a local authority thereof to an individual ...

分类:综合税收政策 时间:20000101

502. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESTPECT TO TAXES ON IN [18%]

...change program agreed upon by the Governments of both Contracting States shall not be taxed in that other State.　　Article 18 Pensions　　Subject to the provisions of paragraph 2 of Article 19， pensions and other similar remuneration paid to a resident of a Contracting State i...

分类:综合税收政策 时间:20000101

503. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FEDERATIVE REPUBLIC OF BRAZIL FOR THE AVOIDANCE OF DOUBLE [18%]

...he recipient is the beneficial owner of the royalties the tax so charged shall not exceed：　　（a） 25 per cent of the gross amount of the royalties arising from the use or the right to use trade marks；　　（b） 15 per cent of the gross amount of the royalties in all othe...

分类:综合税收政策 时间:20000101

504. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE CZECHOSLOVAK SOCIALIST REPUBLIC FOR THE AVOIDANCE OF DOUB [18%]

...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

505. 中华人民共和国政府和比利时王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） [18%]

...lowing: 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 of...

分类:综合税收政策 时间:20000101

506. 中华人民共和国政府和比利时王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） [18%]

...lowing: 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 of...

分类:综合税收政策 时间:20000101

507. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LATVIA FOR THE AVOIDANCE OF DOUBLE TAXATION A [17%]

...recipient is the beneficial owner of the royalties， the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.　　3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of ， or the right to use， a...

分类:综合税收政策 时间:20000101

508. 中华人民共和国印花税暂行条例(附英文)　　 [17%]

...lishing House. In case of discrepancy， the original version in Chinese shall prevail.　　Whole Document （法规全文）　　INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON STAMP TAX[*1]（Adopted by the Ninth Executive Meeting of the State Council on June 24， 1988 ...

中华人民共和国国务院令1988年第11号 分类:印花税 时间:20000101

509. 比利时[BELGIUM] [17%]

.../STRONG>  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

510. 2016年11月财务管理培训课程安排 [17%]

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分类:???? 时间:20161031