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361. 中华人民共和国政府和丹麦王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) [7%]

...协定不影响中华人民共和国政府和丹麦王国政府1974年10月21日在北京签订的海运协定第八条规定的执行。    二、虽有本协定第八条的规定,对在缔约国一方设有实际管理机构的空运企业从事国际...

分类:综合税收政策 时间:20000101

362. 中华人民共和国政府和斯里兰卡民主社会主义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) [7%]

...br>  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21 salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting Stat...

分类:综合税收政策 时间:20000101

363. 中华人民共和国政府和泰王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) [7%]

...vices 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...

分类:综合税收政策 时间:20000101

364. 中华人民共和国政府和巴西联邦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) [7%]

...vices 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...

分类:综合税收政策 时间:20000101

365. 中华人民共和国政府和意大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) [7%]

...rvices 1. Subject to the provisions of Article 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State...

分类:综合税收政策 时间:20000101

366. 产品出口退税 [7%]

...、应退税额和不予抵扣或退税的税额,应根据财会字[1995]21号《财政部关于调低出口退税率后有关会计处理的通知》的有关规定作如下会计处理: 借:应收出口退税—增值税 应交税金—应交增值税(出口抵减内销产品应纳税...

分类:专家答疑 时间:20090623

367. 中华人民共和国政府和捷克和斯洛伐克社会主义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) [7%]

...vices 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...

分类:综合税收政策 时间:20000101

368. 中华人民共和国政府和新西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) [7%]

...vices 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...

分类:综合税收政策 时间:20000101

369. 中华人民共和国政府和塞浦路斯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) [7%]

...vices 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contr...

分类:综合税收政策 时间:20000101

370. 国家税务总局关于2006年全国税收宣传月活动情况的通报 [6%]

...依法诚信纳税,共建小康社会”座谈会》一组文章。4月21日,中国税务报刊登《国家税务总局曝光9起涉税违法案件》文章。此外,还连续刊发了展示“十五”税收辉煌成就、社会主义税收“取之于民、用之于民”、纳税人权利...

国税发[2006]151号 分类:税收征管 时间:20000101