File:NLC404-00J001464-85497 四川省營業稅局月報 1938—1941年第四卷第三期.pdf

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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年第四卷第三期
Publisher
四川省營業稅局月報室[發行者]
Description

v.4,no.3為新1期

四川省營業稅局月報第四卷第三期
特載
吾人今日應努力達成之四事
法令
牙行業比例加征臨時國難費辦法
公牘
臨時國難費不得緩至二月份起征案
行商及行機代徵稅款准自奉令日起加增臨時國難費案
人力板車承運貨物系以營利為目的應徵運輸業營業稅案
民生公司應照加征臨時國難費案
成衣業既有營利行為非收入不及課稅標準不能免徵案
接紗鋪確屬居間性質者應按牙行營業稅率查征案
棉花營業不能徵收買方其行棧如不介紹交易並不得抽收棧費案
農改所所購改良棉花本稅應仍對賣方營業徵收案
棉紗支數溢出部頒免稅規定應予徵收案
制鍋出售應按營業收入額課徵稅款案
芝麻花生菜子桐子不屬雜糧範圍除農民直接出售外照章應予課徵案
汽油柴油進口奉令豁免徵稅案
保甲經費非附加性質不能由本稅一票帶徵案
各縣保甲經費仍照百分之二稅率應徵稅額代征案
各業代徵稅款應以組設官行自征為宜案
警察機關協助催收欠稅准在滯納罰鍰內提獎二■案
統計
四川省營業稅總局各分局所處暨重慶市營業稅處三十年度三月份實收稅款統計表
四川省營業稅總分局及所轄稽徵所處三十年度逐月實收款比較表

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

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current18:59, 18 August 2022Thumbnail for version as of 18:59, 18 August 2022920 × 1,262, 18 pages (3.41 MB)PencakeBot (talk | contribs)Upload 四川省營業稅局月報 1938—1941年第四卷第三期 (22/25) by 四川省營業稅局月報社編 (batch task; nlc:data_404,00J001464,85497; 民國期刊.1; 四川省營業稅局月報)

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