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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)
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561. 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) [13%]
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... 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
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562. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE REVENTION [13%]
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...of professional services or other activities of an independent character shall be taxable only in that Contracting State except in the following circumstances， when such income may also be taxed in the taxed in the other Contracting State： （a） if he has a fixed base regularly av...
分类:综合税收政策 时间:20000101
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563. 中华人民共和国政府和塞浦路斯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） [13%]
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... 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
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564. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AN [13%]
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...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， any...
分类:综合税收政策 时间:20000101
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565. 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> [13%]
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...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
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566. 中华人民共和国政府和意大利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） [13%]
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...ollows: 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
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567. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OFTHE KYRGYZ REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND T [13%]
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...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
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568. 土耳其[TURKEY] [13%]
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.../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
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569. 瑞士[SWITZERLAND] [13%]
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.../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
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570. 中华人民共和国政府和越南社会主义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） [13%]
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...ollows: 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