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641. 中华人民共和国政府和马耳他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) [8%]

... 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

642. 中华人民共和国和德意志联邦共和国关于对所得和财产避免双重征税的协定（附英文） [8%]

...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 and on capital imposed on behalf of a Contract...

分类:综合税收政策 时间:20000101

643. 中华人民共和国政府和克罗地亚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） [8%]

...s 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 it...

分类:综合税收政策 时间:20000101

644. 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> [8%]

...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

645. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF ICELAND FOR THE AVOIDANCE OF DOUBLE TAXATION [7%]

...>　　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 Contracti...

分类:综合税收政策 时间:20000101

646. 中华人民共和国政府和马来西亚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） [7%]

...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, irre...

分类:综合税收政策 时间:20000101

647. 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 [7%]

...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

648. AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINAAND THE GOVERNMENT OFTHE REPUBLIC OF SEYCHELLES FOR THE AVOIDANCE OF DOUBLE TAXATION [7%]

...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 o...

分类:综合税收政策 时间:20000101

649. 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 [7%]

...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

650. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA　AND THE GOVERNMENT OFTHE REPUBLIC OF SEYCHELLES FOR THE AVOIDANCE OF DOUBLE TAXATIO [7%]

...>　　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 Contracti...

分类:综合税收政策 时间:20000101