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711. 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 [14%]

...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， any...

分类:综合税收政策 时间:20000101

712. 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（附英文） [14%]

...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

713. 中共湖北省委、湖北省人民政府关于切实做好当前减轻农民负担工作的紧急通知 [14%]

...禁止下载使用或建立镜像Copyright？2002-2006 by ChinaCourt.org All rights reserved. Reproduction in whole or in part without permission is prohibited　　[发布日期]2001-06-28[生效日期]2001-06-28[失效日期]——[所属类别]地方法规[文件来源]——　...

鄂发[2001]16号 分类: 时间:20010722

714. 中华人民共和国政府和匈牙利共和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) [14%]

... 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 imposed on behalf of a Contracting State or of i...

分类:综合税收政策 时间:20000101

715. AGREEMENTBETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINAAND THE GOVERNMENT OFTHE REPUBLIC OF SEYCHELLES FOR THE AVOIDANCE OF DOUBLE TAXATION [14%]

...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 imposed on behalf of a Contracting State or o...

分类:综合税收政策 时间:20000101

716. 丹麦[DENMARK] [14%]

...=center>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 appl...

分类:税收协定 时间:20051121

717. 国家税务总局关于印发《消费税征收范围注释》的通知(附英文) [14%]

...o as raw material， no matter which kind of auxiliary material is used， all come within the collection scope of this tax item. Under this tax item are four specific items cigarette of category A， cigarette of category B， cigar and cut tobacco. Cigarette means that various kinds of tobacco are...

分类:消费税 时间:20000101

718. 科威特[KUWAIT] [14%]

.../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

719. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE REVENTION [14%]

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

分类:综合税收政策 时间:20000101

720. 新加坡[SINGAPORE] [13%]

.../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