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查看全部 国家法规(187) 地方法规(377) 会员资料(13) 其它法规(66) 其它(9)

551. 中华人民共和国政府和蒙古人民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) [10%]

... follows:Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered 1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of i...

分类:综合税收政策 时间:20000101

552. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE STATE OF KUWAIT FOR THE AVOIDANCE OF DOUBLE TAXATION AND [10%]

...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 available to ...

分类:综合税收政策 时间:20000101

553. 中华人民共和国税收征收管理法实施细则(附英文)（已失效）<font color=red>[已失效]</font> [10%]

...ticle 2　　The Tax Administration Law and these Detailed Rules shall apply tothe administration of the levying and collection of the various types oftaxes imposed by the taxation authorities. In a case not covered by theprovisions of the Tax Administratio n Law and these Detailed Rules， ...

分类:税收征管 时间:20000101

554. 中华人民共和国政府和奥地利共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定(附英文) [10%]

... follows:Article 1Personal Scope This Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contractin...

分类:综合税收政策 时间:20000101

555. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION [10%]

...r movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of head office or of effective management of the enterprise is situated.　　4. Gains from the alienation of shares of the capital stock of a company th...

分类:综合税收政策 时间:20000101

556. AGREEMENT GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF ROMANIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL [10%]

...ovable property， pertaining to the operation of such ships or aircraft shall be taxable only in that Contracting State.　　4. Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situ...

分类:综合税收政策 时间:20000101

557. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA FOR THE AVOIDANCE OF DOUBLE TAXATIO [10%]

...of professional services or other activities of an independent character shall be taxable only in that Contracting State. But such income may also be taxed in the other Contracting State：　　（a） if he has a fixed base regularly available to him in the other Contracting State for the ...

分类:综合税收政策 时间:20000101

558. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF BELARUS FOR THE AVOIDANCE OF DOUBLE TAXATION [10%]

...ecipient 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，any...

分类:综合税收政策 时间:20000101

559. 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 [10%]

...>　　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

560. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE CZECHOSLOVAK SOCIALIST REPUBLIC FOR THE AVOIDANCE OF DOUB [10%]

...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