大约有900项符合查询结果，库内数据总量为500,024项。（搜索耗时：0.0143秒）

查看全部 国家法规(302) 答疑库(1) 地方法规(475) 会员资料(13) 其它法规(86) 其它(2)

831. 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） [6%]

...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

832. 中华人民共和国政府和澳大利亚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） [6%]

... as follows: Article 1Personal 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 shall apply are: (a) in Australia: th...

分类:综合税收政策 时间:20000101

833. 中华人民共和国营业税暂行条例实施细则(附英文) [6%]

...ble securities or futures by non-financial institutions or individuals shall not be subject to Business Tax.　　"Futures" as mentioned in Item 5 of Article 5 of the Regulations refer to non-commodities futures. Futures on commodities shall not be subject to Business Tax. Articl...

分类:营业税 时间:20000101

834. AGREEMENTBETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THEGOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINAFOR THE AVOIDANCE OF DOUBLE TAXATIONAN [6%]

...>　　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

835. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESTPECT TO TAXES ON IN [5%]

...ows：　　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

836. 芬兰[FINLAND] [5%]

.../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

837. 英国[U.K.] [5%]

...TRONG>    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

838. 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 [5%]

...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 "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

839. 中华人民共和国政府和大不列颠及北爱尔兰联合王国政府关于对所得和财产收益相互避免双重征税和防止偷漏税的协定（附英文） [5%]

...ws: 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 Re...

分类:综合税收政策 时间:20000101

840. 中华人民共和国增值税暂行条例实施细则(附英文) [5%]

... the units or individual business operators for their units or employers shall not be included.　　"Consideration" as mentioned in these Detailed Rules includes money，goods or any economic benefit obtained from the purchasers. Article 4　　The following activities of units or ...

分类:增值税 时间:20000101