3878 項目の検索結果

• 中国の増値税のマニュアルー増値税の会計処理

  中国の増値税のマニュアルー増値税の会計処理 1. 増値税の定義 中華人民共和国国内において商品又は加工、修理補修役務（以下「役務」という）、サービス、無形資産

• China's Current Tax System - Type of Taxes

  Tax is the most important source of fiscal revenue of China. It is also an important economic lever utilized by the State to strengthen macro-economic regulation, wh

• China's Current Tax System - Foreign Investment Taxation

    Legislation Date of issue and issued by Effective Date 1.Provisional Regulations of the People's Republic of China on Value Added Tax Detaile

• China's Current Tax System - Value Added Tax

  There are 14 kinds of taxes currently applicable to the enterprises with foreign investment, foreign enterprises and/or foreigners, namely: Value Added Tax, Consumpt

• China's Current Tax System - Consumption Tax

  (1) TaxpayersThe taxpayers of Consumption Tax include all enterprises, units, household businesses and other individuals engaged in production or importation of taxa

• China's Current Tax System - Enterprise Income Tax

  (1) TaxpayersThe taxpayers of Enterprise Income Tax include any state-owned enterprise, collective enterprise, private enterprise, joint operation enterprise, joint

• 中国税務システム-外商投資企業と外国企業の所得税

  中国税務システム-外商投資企業と外国企業の所得税 納税者 外商投資企業には、中国国内において設立された中外合資経営企業、中外合作経営企業及び外資系独資企業が含まれています。 外国企業には、外国（地域）の法律に従って設立された外国会社、企業またはその他の経済組織、及び中国国内にお

• China's Current Tax System - Individual Income Tax

  (1) TaxpayersAny individual who has domicile in China or who has no domicile in China but has resided in China for one year or more shall pay Individual Income Tax o

• China's Current Tax System - Resource Tax

  (1) TaxpayersThe taxpayers of Resource Tax include all units and individuals engaged in the exploitation of mineral resources or production of salt prescribed in the

• China's Current Tax System - City Maintenance and Construction Tax

  (1) TaxpayersThe enterprises of any nature, units, individual household businesses and other individuals (excluding enterprises with foreign investment, foreign ente