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查看全部 国家法规(285) 答疑库(1) 地方法规(435) 会员资料(14) 其它法规(76) 其它(8)

681. AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE REPUBLIC OF TUNISIAFOR THE AVOIDANCE OF DOUBLE TAXATION AND [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

682. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OFTHE KYRGYZ REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND T [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 imposed on behalf of a Contracting State or o...

分类:综合税收政策 时间:20000101

683. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE SULTANATE OF OMAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND [15%]

...ws:  Article I PERSONS COVERED  This Agreement shall apply to persons who are residents of one or both of the Contracting States.  Article2  TAXES COVERED  1. This Agreement shall apply to taxes on income imposed on behalf of a Contractin...

分类:综合税收政策 时间:20000101

684. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE RUSSIAN FEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION A [15%]

...ows:  Article l 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. 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> [15%]

...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

686. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND [15%]

...of professional services or other activities of an independent character shall be taxable only in that Contracting State; however, such income may also be taxed in the other Contracting State in the following circumstances:  (a)if he has a fixed base regularly available to him ...

分类:综合税收政策 时间:20000101

687. 卢森堡[LUXEMBOURG] [15%]

.../STRONG>&nbsp;&nbsp;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

688. 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 [15%]

...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

689. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE RUSSIAN FEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION A [15%]

... of cultural exchange between the Governments of both Contracting State shall be exempt from tax in that other Contracting State .  Article 17 Pensions  Subject to the Provisions of paragraph 2 of Article l8, pensions and other similar remuneration paid to a resident of a...

分类:综合税收政策 时间:20000101

690. 葡萄牙[PORTUGAL] [15%]

...P class=style1>&nbsp;&nbsp;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