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查看全部 国家法规(331) 答疑库(1) 地方法规(416) 会员资料(7) 其它法规(93) 其它(6)

641. 中华人民共和国政府和比利时王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） [20%]

...lowing: 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

642. 中华人民共和国政府和阿尔巴尼亚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（英文） [20%]

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

分类:综合税收政策 时间:20000101

643. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE CZECHOSLOVAK SOCIALIST REPUBLIC FOR THE AVOIDANCE OF DOUB [20%]

...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

644. 中华人民共和国政府和瑞士联邦委员会关于对所得和财产避免双重征税的协定（附英文） [20%]

...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

645. 日本[JAPAN] [19%]

...ONT>  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

646. 《关于外商投资民用航空业有关政策的通知》若干问题的解释的通知(附英文) [19%]

...n the construction of airports， the investment in the flying areas shall include that for flight assisting light in addition to the runway， taxiway and parking apron as stipulated in Item 1， Section 1 of the Notice.　　2. On the issue of investment， "capital contribution from t...

分类:综合税收政策 时间:20000101

647. 中华人民共和国消费税暂行条例实施细则(附英文) [19%]

... consumer goods produced， contract processed and imported which shall be chargeable to Consumption Tax （hereinafter referred to as "taxable consumer goods"） are in the territory. Article 3　　Specific scope of taxation for taxable consumer goods stated in the attached ...

分类:消费税 时间:20000101

648. 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 [19%]

...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

649. 北京市地方税务局关于印发《北京市地方税务局外国企业常驻代表机构营业税管理办法》的通知 [19%]

...t; FONT-FAMILY: 仿宋_GB2312"> 在华其他代表机构情况

京地税法[2001]492号 分类:北京市税收政策法规 时间:20060411

650. 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) [19%]

... 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