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查看全部 国家法规(338) 答疑库(1) 地方法规(430) 会员资料(7) 其它法规(89) 其它(6)

681. 美国[U.S.A.] [17%]

.../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

682. 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 [17%]

...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, a...

分类:综合税收政策 时间:20000101

683. 广西壮族自治区地方税务局关于印发《广西壮族自治区地方税务局印花税征收管理办法》的公告 [17%]

...="TEXT-ALIGN: right; LINE-HEIGHT: 150%; MARGIN: 6pt 0cm; WORD-BREAK: break-all" align=right>二零一二年一月十六日   广西壮族自治区地...

桂地税公告[2012]1号 分类:广西省税收政策法规 时间:20120229

684. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE CZECHOSLOVAK SOCIALIST REPUBLIC FOR THE AVOIDANCE OF DOUB [17%]

...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

685. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION A [17%]

...>  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

686. 中华人民共和国个人所得税法实施条例(附英文) [17%]

...cle 1 of the Tax Law,the term "individuals who have domicile in China" shall mean individuals who by reason of their permanent registered address, family or economic interests, habitually reside in the People's Republic of China. Article 3 For the purposes of the first paragraph of Article 1 o...

分类:个人所得税 时间:20000101

687. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE REPUBLIC OF CUBA FOR THE AVOIDANCE OF DOUBLE TAXATION AND [17%]

...>  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

688. AGREEMENT BETWEEN THE GOVERNMENT OF KAZAKHSTANFOR THE AVOIDANCE OF DOUBLETAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME [16%]

...>  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

689. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE STATE OF KUWAIT FOR THE AVOIDANCE OF DOUBLE TAXATION AND [16%]

...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

690. 中华人民共和国发票管理办法(附英文) [16%]

... Article 4  The State Administration of Taxation takes the overall responsibility for the control of invoices nationwide. The branches of the State Administration of Taxation and local tax bureaux of the provinces,autonomous regions and municipalities (hereinafter r...

分类:税收征管 时间:20000101