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71. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF MALAYSIA FOR THE A VOIDANCE OF DOUBLE TAXATION AND THE PREVEN [48%]

　　The Government of the People's Republic of China and the Government of Malaysia； Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income， have agreed as follows：　　Article 1 Personal Scope

分类:综合税收政策 时间:20000101

72. 财政部、国家税务总局关于发布免征营业税的一年期以上返还性人身保险产品名单（第26批）的通知 [48%]

...7号门急诊医疗保险B款 18、安邦附加安康5号住院医疗保险A款 19、安邦附加安康5号住院医疗保险B款 20、安邦附加安康7号门急诊医疗保险A款 21、安邦附加盛世安康防癌疾病保险 22、安邦附加盛世安康护理保险 23、安邦附加盛世安...

财税[2014]6号 分类:营业税 时间:20140211

73. 股权转让分录处理 [48%]

提出如下问题:老师好！有以下问题咨询： A有限责任公司由自然人股东投资设立，自然人股东分别为张三、李四、王五三人，所占股份分别为20%、30%、50%，公司注册资本1000万元，实收资本也是1000万元；A公司还设有全资子公司B...

分类:专家答疑 时间:20230807

74. 2013年1月9日直播课程的相关法规 [48%]

《关于铁路房建生活单位营业税政策的通知》 (财税[2012]94号) 《关于取消发票工本费有关问题的通知》（国税函[2012]608号）...

分类:相关法规 时间:20130111

75. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF BELARUS FOR THE AVOIDANCE OF DOUBLE TAXATION [48%]

　　The government of the People's Republic of China and the Government of the Republic of Belarus （hereinafter referred to as "Contracting State " for the purpose of the Agreement）。　　Desiring to conclude and Agreement for the avoidance of double taxation and the prevention of fi...

分类:综合税收政策 时间:20000101

76. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE MONGOLIAN PEOPLE's REPUBLIC FOR THE AVOIDANCE OF DOUBLE T [48%]

　　Article 14 Independent Personal Services　　1. Income derived by a resident of a Contracting State in respect 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 ...

分类:综合税收政策 时间:20000101

77. A教育科技有限公司税务疑难问题 [48%]

提出如下问题:1、 单位：A教育科技有限公司 经营范围：人才交流，文化交流，出国留学信息咨询，代办入学申请，签证服务，进行出国前培训等 前提条件： A教育科技有限公司是一般纳税人...

分类:专家答疑 时间:20160620

78. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF MALAYSIA FOR THE A VOIDANCE OF DOUBLE TAXATION AND THE PREVEN [48%]

　　Article 14 Independent Personal Services　　1.Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in one of the following circumstances，when such income ma...

分类:综合税收政策 时间:20000101

79. 土地成本分摊 [48%]

提出如下问题:我司有地块A 1、用地性质为住宅，容积率2.0，用地面积200亩，土地出让金1亿。因规划调整签订土地出让补充协议，将地块A拆分为A-1和A-2地块 1、地块A-1（用地性质为住宅，容积率3.0...

分类:专家答疑 时间:20150921

80. 上海市财政局关于转发财政部《关于印发〈企业会计准则——或有事项〉的通知》的通知 [48%]

...任。比如，甲公司是一家化工企业，因扩大经营规模，到A国创办了一家分公司。假定A国尚未针对甲公司这类企业的生产经营可能产生的环境污染制定相关法律，因而甲公司的分公司对在A国生产经营可能产生的环境污染不承担法...

沪财会[2000]25号 分类: 时间:20000530