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查看全部 国家法规(4) 答疑库(12) 地方法规(3) 其它法规(1)

1. 国家税务总局关于加强海关进口增值税专用缴款书和废旧物资发票管理有关问题的通知 [50%]

各省、自治区、直辖市和计划单列市国家税务局:    为有效防范利用海关进口增值税专用缴款书(以下简称海关完税凭证)和废旧物资发票进行偷骗税的违法犯罪活动,强化增值税监管,堵塞...

国税函[2004]128号 分类:增值税 时间:20050114

2. 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> [39%]

...mp;nbsp;(hereinafter referred to as the Tax AdministrationLaw).Article 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 thep...

分类:税收征管 时间:20000101

3. 中华人民共和国政府和委内瑞拉玻利瓦尔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) [14%]

...一)在委内瑞拉:  1. 公司所得税;  2. 营业财产税;  (以下简称“委内瑞拉税收”)  (二)在中国:  1. 外商投资企业和外国企业所得税;  2. 个人所得税;  (...

分类:综合税收政策 时间:20000101

4. AGREEMENT BETWEEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THEGOVERNMENT OF THE BOLIVARIAN REPUBLIC OF VENEZUELA FOR THE AVOIDANCE OF DOU [12%]

...e 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 Contracting State or of its political subdivisions or local authorities, irrespective of the manner in whic...

分类:综合税收政策 时间:20000101