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741. 中华人民共和国消费税暂行条例(附英文) [19%]

...（State Council： 13 December 1993）　　Whole Doc. Article 1 All units and individuals engaged in the production， subcontracting for processing or the importation of consumer goods prescribed by these Regulations （hereinafter referred to as 'taxable consumer goods'） within the ter...

分类:消费税 时间:20000101

742. 中华人民共和国政府和日本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%]

...Article 1Personal Scope  This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2Taxes Covered  1. The taxes to which this Agreement shall apply are:  &...

分类:综合税收政策 时间:20000101

743. 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%]

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

分类:综合税收政策 时间:20000101

744. 韩国[KOREA] [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

745. 荷兰[NETHERLANDS] [19%]

...RONG>  　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

746. 中华人民共和国和德意志联邦共和国关于对所得和财产避免双重征税的协定（附英文） [19%]

...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 and on capital imposed on behalf of a Contract...

分类:综合税收政策 时间:20000101

747. 中华人民共和国个人所得税法实施条例(附英文) [19%]

...cle 1 of the Tax Law，the term "individuals who have domicile in China" shall mean individuals who by reason of their permanent registered address， family or economic interests， habitually reside in the People's Republic of China. Article 3 For the purposes of the first paragraph of Article 1 o...

分类:个人所得税 时间:20000101

748. 保加利亚[BULGARIA] [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

749. 瑞士[SWITZERLAND] [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

750. 税收协定 [18%]

...greed as follows: 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. The existing taxes to which this Agreement applies are: (a) in the People's Republic of China: ...

分类:专家答疑 时间:20050915