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...税的协定 The Government of the People's Republic of China and the Government of the Republic of Tunisia, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follo...
分类:综合税收政策 时间:20000101
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
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
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
...方适用于本安排的税种的法律所规定的含义。 ARRANGEMENT BETWEEN THE MAINLANDOF CHINA AND THE HONG KONG SPECIAL ADMINISTRATIVE REGION FOR THEAVOIDANCE OF DOUBLE TAXATION ON INCOME Article 1 Permanent Establishment and its Business Profits
分类:综合税收政策 时间:20000101
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
...信用等级评定管理试行办法〉的通知》精神,现对2006年A级纳税人信用等级评定工作,提出如下意见,请遵照执行。 一、各县(市、区)国、地税务机关、市区各分局要尽快落实纳税信用等级评定联席会议的工作制度...
徐地税发[2006]34号 分类: 时间:20060313
《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
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
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