其效力范围在和对人上均以国家税收管辖权所能达到的管辖范围为准,其主要内容包括国家与纳税人之间的实体权利义务、纳税义务的履行程序、税务争议的解决程序等。
任何关于电邮的税务咨询不是以避免国内税法处罚为目的。
Any tax advice in this E-mail is not intended to be used for the purpose of avoiding penalties under the Internal Revenue Code.
任何关于电邮的税务咨询不是以避免国内税法处罚为目的。
Any tax advice in this email is not intended to be used for the purpose of avoiding penalties under the Internal Revenue Code.
应在国内税法中制定相应条款,明确规定税收抵免的主体和对象,完善对外税收协定。
Relevant provisions should be included in domestic taxation legislations to setup the subject and object of tax credit and taxation agreements with foreign countries should be completed.
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