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...ent of the shares of the company paying the dividends, (b) 20 per cent of the gross amount of the dividends in other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. Th...
分类:税收协定 时间:20051121
...w Roman\"> 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the othe...
分类:税收协定 时间:20051121
...r-box; word-wrap: break-word; word-break: break-all; font-weight: 700;">自2018年7月1日至2020年12月31日,对中国邮政储蓄银行纳入“三农金融事业部”改革的各省、自治区、直辖市、计划单列市分行下辖的县域支行,提供农户贷款、农村企业...
财税[2018]97号 分类:增值税 时间:20180919
...w Roman\"> 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the othe...
分类:税收协定 时间:20051121
...需要变更时,由财政部负责修订。 九、本制度自2000年1月1日起施行。 第二章 会计科目名称和编号 ┌───┬───┬─────────┐ │顺序号│编号 │会计科目名称 │ ...
财会[2000]14号 分类: 时间:20000101
...w Roman\"> 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the othe...
分类:税收协定 时间:20051121
...\"> 1. Subject to the provisions of Articles 15, 17, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...
分类:税收协定 时间:20051121
国税函[2005]987号2005-10-20国家税务总局各省、自治区、直辖市和计划单列市国家税务局(不发西藏): 现就太平洋财产...
国税函[2005]987号 分类:税收征管 时间:20051114
国税函[2005]987号2005-10-20国家税务总局各省、自治区、直辖市和计划单列市国家税务局(不发西藏): 现就太平洋财产...
国税函[2005]987号 分类:企业所得税 时间:20051114
国税函[2005]987号2005-10-20国家税务总局各省、自治区、直辖市和计划单列市国家税务局(不发西藏): 现就太平洋财产...
国税函[2005]987号 分类:税收征管 时间:20051121