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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%]

...rom his activities performed in that other Contracting State.　　2. The term "professional services" includes especial1y independent scientific， literary， artistic， educational or teaching activities as well as the independent activities of physicians， lawyers， engineers，archi...

分类:综合税收政策 时间:20000101

62. 代理进口业务财税处理 [48%]

...交税金-应交增值税（进项税额） 贷：应付账款-B公司 2、（1）收到报关杂费发票原件（发票抬头是A公司） 借：营业费用/库存商品 贷：其他应付款-B公司 （2）如果收不到抬头是A公司的发票，则这部分费用应由B公司另外开...

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%]

...ntracting State may be taxed in that other Contracting State.　　2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which and enterprise of a Contracting State. Has in the other Contracting State Or of movable property perta...

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%]

...e 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 its local authorities， irrespective of the manner in which they are levied.　　2. There ...

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%]

...: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...

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%]

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．...

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%]

...re 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 Contracting State or local authorities， irrespective of the manner in which they are levied.　　2. ...

分类:综合税收政策 时间:20000101