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811. 中华人民共和国政府和立陶宛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) [16%]

... 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 capital imposed on behalf of a Contractin...

分类:综合税收政策 时间:20000101

812. 中华人民共和国政府和爱尔兰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） [16%]

...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

813. 新加坡[SINGAPORE] [16%]

.../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

814. 辽宁省人民政府办公厅关于印发《辽宁省农业税征收管理实施办法》等农村税费改革试点配套文件的通知 [16%]

...style="PAGE-BREAK-BEFORE: always; mso-special-character: line-break" clear=all>

辽政办发[2003]63号 分类:辽宁省税收政策法规 时间:20060408

815. 中华人民共和国发票管理办法(附英文) [16%]

... Article 4　　The State Administration of Taxation takes the overall responsibility for the control of invoices nationwide. The branches of the State Administration of Taxation and local tax bureaux of the provinces，autonomous regions and municipalities （hereinafter r...

分类:税收征管 时间:20000101

816. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AN [16%]

...recipient is the beneficial owner of the royalties， the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.　　3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of， or the right to use， any...

分类:综合税收政策 时间:20000101

817. 塞浦路斯[CYPRUS] [16%]

.../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

818. 瑞典[SWEDEN] [16%]

.../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

819. 乌克兰[UKRAINE] [15%]

.../STRONG>  This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2Taxes Covered

分类:税收协定 时间:20051121

820. 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 [15%]

...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 availabl...

分类:综合税收政策 时间:20000101