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查看全部 国家法规(1659) 答疑库(5646) 视频中心(23) 其它(1) 地方法规(4688) 会员资料(52) 纳税杂志(1) 其它法规(617) 其它(711)

51. AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA　AND THEGOVERNMENT OF THE REPUBLIC OF TUNISIAFOR THE AVOIDANCE OF DOUBLE TAXATION AND [48%]

...spect to taxes on income， Have agreed as follows：　　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 sha...

分类:综合税收政策 时间:20000101

52. 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 [48%]

　　Article 13 Capital Gains　　1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.　　2. Gains from the alienation of ...

分类:综合税收政策 时间:20000101

53. 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 [48%]

　　Article 12 Royalties　　1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.　　2. However， such royalties may also be taxed in the Contracting State in which they arise， and acco...

分类:综合税收政策 时间:20000101

54. 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 [48%]

　　Article 14 Independent Personal Services　　1. Income derived by a resident of a Contracting State in respect 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...

分类:综合税收政策 时间:20000101

55. 内地和香港特别行政区关于对所得避免双重征税的安排(附英文) [48%]

...但具有以下情况之一的，可以在另一方征税：　　1、在另一方为从事上述活动设有经常使用的固定基地。在这种情况下，该另一方可以仅对属于该固定基地的所得征税；　　2、在有关历年中在另一方停留连续或累计...

分类:综合税收政策 时间:20000101

56. 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 [48%]

　　Article 12 Royalties　　1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.　　2. However， such royalties may also be taxed in the Contracting State in which they arise and accordi...

分类:综合税收政策 时间:20000101

57. 徐州市国家税务局、徐州市地方税务局关于开展2006年A级纳税人信用等级评定工作的通知 [48%]

...地税局要结合当地的实际情况开展评审工作。　　1、对2004年评定的A级信用纳税人进行年审，年审由纳税人自报，税务机关审核。税务机关审核采取纳税评估的方式，评估面不低于50%；评估A级信用纳税人2004、2005年度纳税...

徐地税发[2006]34号 分类: 时间:20060313

58. 2018年5月2日课程的相关法规 [48%]

《国家税务总局关于调整增值税纳税申报有关事项的公告》（国家税务总局公告2018年第17号）

分类:相关法规 时间:20180503

59. 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 [48%]

　　Article 13 Capital Gains　　1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.　　2. Gains from the alienation of ...

分类:综合税收政策 时间:20000101

60. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLC OF ICELAND FOR THE AVOIDANCE OF DOUBLIE TAXATION [48%]

　　Article 14 Independent Personal Services　　1. Income derived by a resident of a Contracting State in respect 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 ...

分类:综合税收政策 时间:20000101