File:NLC404-00J001464-85496 四川省營業稅局月報 1938—1941年第四卷第二期.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file ‎(902 × 1,279 pixels, file size: 6.14 MB, MIME type: application/pdf, 32 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary[edit]

四川省營業稅局月報   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
四川省營業稅局月報社編
image of artwork listed in title parameter on this page
Title
四川省營業稅局月報
Volume 1938—1941年第四卷第二期
Publisher
四川省營業稅局月報室[發行者]
Description

v.4,no.3為新1期

論著
塞力格曼論「公司稅」之課徵
章則
遂寧縣船舶業代征處代征營業稅款辦事細則
遂寧縣襪業代征處代征營業稅款辦事細則
公牘
原設辦事營稽徵分所曁派員徵收各縣自三月一日起一律改為稽徵所案
內江糖業代征行機准改官營徵收案
買方行為商不能代扣賣方稅款案
加征臨時國難費勿庸增蓋戳記案
富華公司新辦業務並無營利意義奉令應予免徵案
調查登記車運貨物應於各貨裝車起運前後辦理案
代募積穀捐及代征保甲經費仍照百分之二稅率應徵額募征案
保甲經費攤額過高應由商民逕向與縣府請減本局礙難干預案
非農人自種出售之葉煙如有收買售賣應照規定課徵案
煮酒酢戶有推銷販賣行為照章應按收入課徵案
煙酒牌照稅改辦普通營業稅辦法核示解釋五項案
土酒業已完統稅者除製造商就廠發賣不征外其餘推銷販售均應課徵案
組設公營牙行應照規定辦法辦理案
公營牙行所應完稅款不能以預算未列遽免徵收案
已完統稅火柴僅限火柴廠商及其合法事務所直接運銷方准免徵案
資源委員會經辦之煤氣電燈廠與商人營業無異應予照章徵收案
內江糖油交易應憑繳納秤息單據完納營業稅案
專門造林及收買青山砍伐出售照章應予課徵案
決定書
萬縣種懷卿訴願案
人事動態
本局所屬各級稽徵機關主管人員動態一覽表
本局職員動態一覽表
統計
四川省營業稅各年實收稅款統計表
四川省營業稅總分局所處暨重慶市營業稅處三十年二月份實收稅款統計表
四川省營業稅總分局所轄稽徵所處三十年度遂月實收稅款比較表
重慶市違章漏稅案件統計表
附錄
內江縣糖油秤息徵收條例

Language Chinese
Publication date 1938-1941
Source
institution QS:P195,Q732353
(民國時期文獻 民國期刊)
館藏信息
InfoField
567.505

Licensing[edit]

This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
Public domain
This image is now in the public domain in China because its term of copyright has expired.

According to copyright laws of the People's Republic of China (with legal jurisdiction in the mainland only, excluding Hong Kong and Macao), amended November 11, 2020, Works of legal persons or organizations without legal personality, or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation. For photography works of natural persons whose copyright protection period expires before June 1, 2021 belong to the public domain. All other works of natural persons enter the public domain 50 years after the death of the creator.
According to copyright laws of Republic of China (currently with jurisdiction in Taiwan, Penghu, Kinmen, Matsu, etc.), all photographs and cinematographic works, and all works whose copyright holder is a juristic person, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation, and all other applicable works enter the public domain 50 years after the death of the creator.

Important note: Works of foreign (non-U.S.) origin must be out of copyright or freely licensed in both their home country and the United States in order to be accepted on Commons. Works of Chinese origin that have entered the public domain in the U.S. due to certain circumstances (such as publication in noncompliance with U.S. copyright formalities) may have had their U.S. copyright restored under the Uruguay Round Agreements Act (URAA) if the work was under copyright in its country of origin on the date that the URAA took effect in that country. (For the People's Republic of China, the URAA took effect on January 1, 1996. For the Republic of China (ROC), the URAA took effect on January 1, 2002.[1])
To uploader: Please provide where the image was first published and who created it or held its copyright.

You must also include a United States public domain tag to indicate why this work is in the public domain in the United States. Note that this work might not be in the public domain in countries that do not apply the rule of the shorter term and have copyright terms longer than life of the author plus 50 years. In particular, Mexico is 100 years, Jamaica is 95 years, Colombia is 80 years, Guatemala and Samoa are 75 years, Switzerland and the United States are 70 years, and Venezuela is 60 years.

čeština ∙ Deutsch ∙ English ∙ português ∙ română ∙ slovenščina ∙ Tagalog ∙ Tiếng Việt ∙ македонски ∙ русский ∙ മലയാളം ∙ ไทย ∙ 한국어 ∙ 日本語 ∙ 简体中文‎ ∙ 繁體中文 ∙ +/−


This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.

Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current18:59, 18 August 2022Thumbnail for version as of 18:59, 18 August 2022902 × 1,279, 32 pages (6.14 MB)PencakeBot (talk | contribs)Upload 四川省營業稅局月報 1938—1941年第四卷第二期 (21/25) by 四川省營業稅局月報社編 (batch task; nlc:data_404,00J001464,85496; 民國期刊.1; 四川省營業稅局月報)

You cannot overwrite this file.

Metadata

This file contains additional information such as Exif metadata which may have been added by the digital camera, scanner, or software program used to create or digitize it. If the file has been modified from its original state, some details such as the timestamp may not fully reflect those of the original file. The timestamp is only as accurate as the clock in the camera, and it may be completely wrong.

Retrieved from "https://commons.wikimedia.org/w/index.php?title=File:NLC404-00J001464-85496_四川省營業稅局月報_1938—1941年第四卷第二期.pdf&oldid=703497551"