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61. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA FOR THE AVOIDANCE OF DOUBLE TAXATIO [48%]

　　Article 14 Independent Personal Services　　1. Income derived by an individual who is 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. But such income may also be tax...

分类:综合税收政策 时间:20000101

62. 代理进口业务财税处理 [48%]

...公司B代理进口 按单据流转的顺序 一、委托方A的处理 1、收到进口税单、供应商开具的形式发票、报关单复印件、代理进口协议 借：库存商品 合同价*汇率+关税+消费税 应交税金-应交增值税（进项税额） 贷：应付账款-B公...

分类:专家答疑 时间:20130915

63. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL E [48%]

　　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

64. 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 [48%]

... 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 its local authorities， irrespective of the manner in which they are levied.　　2. There shall be regarded as taxes on...

分类:综合税收政策 时间:20000101

65. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS FOR THE AVOIDANCE OF DOUBLE TAXATIO [48%]

　　Article 12 Royalties　　1. Royalties arising 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 accor...

分类:综合税收政策 时间:20000101

66. 2015年2月25日直播课程相关习题及答案 [48%]

一、单选题 题号 1 2 3 4 5 6 7 8 答案 D C A A B C B B 1.根据《中华人民共和国企业所得税法》及其实施条例规定，关于生产性生物资产计税基础，下列表述错误的是（ ）

分类:测试题 时间:20150302

67. 入您好！我是工业一般纳税人，A方替我们付款进口买了2个件，然后这2个件我方在国内销售了，1.我可以做正常的销售出库呗？2.入库的话，我没有采购发票和付款记录，我应该做入库么，应该做入库的话，怎么做呢，这块该如何处理？库 [48%]

...们付款进口买了2个件，然后这2个件我方在国内销售了，1.我可以做正常的销售出库呗？2.入库的话，我没有采购发票和付款记录，我应该做入库么，应该做入库的话，怎么做呢，这块该如何处理？ 尊敬的会...

分类:专家答疑 时间:20171030

68. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AN [48%]

　　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

69. 2010年5月26日课程相关习题及答案 [48%]

...SimSun size=2>一、单项选择题：1. 出口货物退（免）税是在国际贸易业务中，对我国报关出外口的货物退还或免征在国内各生产环节和流转环节按税法规定缴纳的 （) 税和消费税，即A．营业税 &nbs...

分类:练习题 时间:20110112

70. 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 [48%]

...ting States.　　Article2　　TAXES COVERED　　1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or local authorities， irrespective of the manner in which they are levied.　　2. There shall be regarded as taxes on income...

分类:综合税收政策 时间:20000101