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查看全部 国家法规(320) 答疑库(408) 视频中心(7) 地方法规(688) 其它法规(15) 其它(381)

881. 转让股权账务处理问题 [33%]

...出如下问题:我公司持有A公司80%股权，现将持有A公司30%的股权转让给B,C,D公司和个人，款项已收到，请问详细账务处理（会计分录）怎么做？是否有缴税问题，需要交纳税种有哪些？如何申报？ 尊敬的会...

分类:专家答疑 时间:20140308

882. 股权转让个人所得随 [33%]

...：您好！有个问题请教：A公司有两个股东B自然人（60%，3000万）和C国有公司（40%，2000万），2015年3月31日A公司进行资产评估的每股净资产为1.20元，后C公司通过国有股权挂牌，将其持有A公司24.5%的股权以每股1.50元的价格转让给D...

分类:专家答疑 时间:20150521

883. 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

884. 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

885. 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 [32%]

...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

886. 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 [32%]

...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

887. 2017年10月25日课程相关习题及答案 [32%]

一、单选题

分类:测试题 时间:20171030

888. 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 [32%]

...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

889. 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 [32%]

...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

890. 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 [32%]

...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