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881. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL E [33%]

...movable property， as well as taxes on capital appreciation.　　3.The existing taxes to which the Agreement shall apply are ：　　（a） in the People's Republic of China：　　（i） the individual income tax；　　（ii） the income tax for enterprises ...

分类:综合税收政策 时间:20000101

882. 金融资产会计与税法处理差异分析 [33%]

...其变动计入当期损益的金融资产；(2)持有至到期投资；(3)贷款和应收账款；(4)可供出售的金融资产。税法对金融资产未作分类，统称“投资资产”。由此可见，无论企业在会计处理时，对金融资产如何划分，金融资产的税务处理...

分类:专题文章 时间:20111103

883. 深圳市财政局转发财政部关于在政府采购活动中落实平等对待内外资企业有关政策的通知 [33%]

...落实平等对待内外资企业有关政策的通知》(财库〔2021〕35号，以下简称《通知》，见相关稿件)，现转发给你们，请认真贯彻执行，相关要求如下：　　一、各单位要高度重视，在政府采购活动中贯彻落实平等对待内外资企业的...

深财购[2021]41号 分类:广东省税收政策法规 时间:20211105

884. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLC OF ICELAND FOR THE AVOIDANCE OF DOUBLIE TAXATION [33%]

...movable property， as well as taxes on capital appreciation.　　3. The existing taxes to which the Agreement shall apply are：　　（a） In the Republic of Iceland：　　（i） the national income tax；　　（ii） the extraordinary national income tax...

分类:综合税收政策 时间:20000101

885. 2017年10月25日课程相关习题及答案 [33%]

一、单选题

分类:测试题 时间:20171030

886. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's PEPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF SWEDEN FOR THE AVOIDANCE OF DOUBLE TAXATION AN [33%]

...ithin a reasonable period of time after such changes.　　Article 3 General Definitions　　1. For the purposes of this Agreement， unless the context otherwise requires：　　（a） the term "China" means the People's Republic of China and， when used in geographical ...

分类:综合税收政策 时间:20000101

887. 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 [33%]

...movable property， as well as taxes on capital appreciation.　　3.The existing taxes to which the Agreement shall apply are：　　（a）in the People's Republic of China：　　（ⅰ）the individual income tax；　　（ⅱ）the income tax concerning joint ...

分类:综合税收政策 时间:20000101

888. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA FOR THE AVOIDANCE OF DOUBLE TAXATIO [33%]

...movable property， as well as taxes on capital appreciation.　　3. The existing taxes to which this Agreement shall apply are in particular：　　（a） in the People's Republic of China：　　（i） the individual income tax；　　（ii） the income tax f...

分类:综合税收政策 时间:20000101

889. 关于企业资产重组中的问题 [33%]

...》（以下简称长期股权投资准则）以及《企业会计准则第33号——合并财务报表》（以下简称合并财务报表准则）中有所涉及。其中，企业合并准则规范了企业合并的确认和初始计量，长期股权投资准则对企业合并中形成的长期...

分类:专家答疑 时间:20101221

890. 国家税务总局北京市税务局关于开展2022年度税收调查工作的通知 [33%]

...开展2022年度全国税收调查工作的统一部署，北京市共有3.2万户企业被抽样纳入此次税收调查范围，北京市税务局于近期开展北京市税收调查数据的采集工作，数据填报采用网上直报的方式进行（https://etax.beijing.chinatax.gov.cn/wszb/i/...

分类:北京市税收政策法规 时间:20230608