search query: @indexterm GOVERNMENT CONTRACTING / total: 34
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| Author: | Wang, Xuanhui |
| Title: | A general survey of the tax revenue agreements signed between China and foreign countries (original in Chinese) |
| Journal: | Intertrade (c)
1994 : 1, p.32-35 |
| Index terms: | TAX REVENUE TARIFFS GOVERNMENT CONTRACTING INTERNATIONAL CO-OPERATION |
| Language: | chi |
| Abstract: | China has signed agreements on avoiding dual tariffs and preventing tax evasion with 34 countries. the article makes a general survey of the principles and guiding thought in signing tax revenue agreements with foreign countries, the scope of application and classification of the tax revenue agreements, the methods of levying taxes, the procedure and rules for enjoying treatment of the agreements and as well as the structure of clause and its version. |
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