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731. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF ICELAND FOR THE AVOIDANCE OF DOUBLE TAXATION [19%]

...>　　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

732. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE FEDERATIVE REPUBLIC OF BRAZIL FOR THE AVOIDANCE OF DOUBLE [19%]

...he recipient is the beneficial owner of the royalties the tax so charged shall not exceed：　　（a） 25 per cent of the gross amount of the royalties arising from the use or the right to use trade marks；　　（b） 15 per cent of the gross amount of the royalties in all othe...

分类:综合税收政策 时间:20000101

733. 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 [19%]

...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

734. 比利时[BELGIUM] [19%]

.../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

735. 中华人民共和国政府和波兰人民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） [19%]

...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 ...

分类:综合税收政策 时间:20000101

736. 中华人民共和国和荷兰王国关于对所得避免双重征税和防止偷漏税的协定（附英文） [19%]

...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...

分类:综合税收政策 时间:20000101

737. 美国[U.S.A.] [19%]

.../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

738. 中华人民共和国政府和罗马尼亚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) [19%]

... 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 by one of the Contracting States or b...

分类:综合税收政策 时间:20000101

739. 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 [19%]

...>　　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

740. 中华人民共和国消费税暂行条例实施细则(附英文) [19%]

... consumer goods produced， contract processed and imported which shall be chargeable to Consumption Tax （hereinafter referred to as "taxable consumer goods"） are in the territory. Article 3　　Specific scope of taxation for taxable consumer goods stated in the attached ...

分类:消费税 时间:20000101