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查看全部 国家法规(338) 答疑库(1) 地方法规(430) 会员资料(7) 其它法规(89) 其它(6)
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791. AGREEMENTBETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THEGOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINAFOR THE AVOIDANCE OF DOUBLE TAXATIONAN [12%]
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...> 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
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792. 中华人民共和国税收征收管理法实施细则(附英文)（已失效）<font color=red>[已失效]</font> [12%]
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...ticle 2 The Tax Administration Law and these Detailed Rules shall apply tothe administration of the levying and collection of the various types oftaxes imposed by the taxation authorities. In a case not covered by theprovisions of the Tax Administratio n Law and these Detailed Rules， ...
分类:税收征管 时间:20000101
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793. 中华人民共和国政府和伊朗伊斯兰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） [12%]
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...> 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
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794. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF AUSTRALIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVEN [12%]
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...arises and according to the laws of that State， but the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. The term&nbsp;"interest" in this Article means interest from debt-claims of every kind， whether or not secured by mortgage and whether or n...
分类:综合税收政策 时间:20000101
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795. 中华人民共和国政府和老挝人民民主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） [12%]
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...> 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
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796. 中华人民共和国政府和古巴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） [12%]
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...> 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
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797. 中华人民共和国政府和爱沙尼亚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） [12%]
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...> 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
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798. 中华人民共和国政府和亚美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) [12%]
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... 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 and on property imposed on behalf of a Contracti...
分类:综合税收政策 时间:20000101
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799. 中华人民共和国政府和俄罗斯联邦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） [12%]
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...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 of...
分类:综合税收政策 时间:20000101
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800. 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) [12%]
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... 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