File:NLC416-01jh004183-12849 中國營業稅之研究.pdf

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中國營業稅之研究   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
童蒙正編著
image of artwork listed in title parameter on this page
Title
中國營業稅之研究
Publisher
正中書局
Description

輯入作者在「資源委員會」編寫的研究報告7篇，內容為探討舊營業稅搖如何進行整頓。附錄:中國營業稅法規制定之沿革

目錄
第一篇 營業稅研究旨趣及研究經過
（一） 研究之旨趣
（二） 研究之經過
第二篇 試擬營業稅法施行細則草案重要幾點修改說明
（一） 規定營業稅征課之對象
（二） 規定新聞閉歇等營業額之計算法
（三） 規定新聞閉歇等營業之呈報
（四） 規定營業稅之畫一徵收辦法
（1） 對營業總分店廠課稅問題
（2） 一戶兼營稅率不同之數種營業課稅問題
（3） 兼營課稅標準不同之營業課稅問題
（4） 零賣與整賣課稅問題
（5） 臨時開設莊號收買出產品課稅問題
（五） 規定屠牙當等稅政征營業稅辦法
（六） 規定營業種類及名稱
（七） 規定免稅營業種類與取消免稅點
（八） 規定課稅標準及計算法
（九） 規定各類營業之稅率
（十） 規定徵收方法及手續
（十一） 規定營業者應置備之帳簿
（十二） 規定徵收機關應編造之表錄
第三篇 試擬營業稅法施行細則草案條文釋義
第一章 總則
第二章 課稅營業
第三章 免稅營業
第四章 課稅標準
第五章 稅率
第六章 營業稅申報表之填報
第七章 調查
第八章 稅額之決定與通知
第九章 營業者請領營業稅調查證
第十章 納稅者異議之聲請與評定
第十一章 徵收手續
第十二章 徵收時期
第十三章 滯納處罰
第十四章 營業者應置備之帳簿
第十五章 罰則
第十六章 附則
營業稅稅率表
第四篇 關於徵收營業稅用各種表單證式樣
（一） 營業開業呈報表式樣
（二） 營業開業調查證式樣
（三） 營業稅申報表式樣
（四） 營業稅申報表收據式樣
（五） 應納營業稅額通知單式樣
（六） 甲種營業稅調查證請領單式樣
（七） 免納營業稅通知單式樣
（八） 乙種營業稅調查證請領單式樣
（九） 覆核應納營業稅額通知單式樣
（十二） 乙種營業稅調查證式樣
（十） 覆核甲種營業稅調查證請領單式樣
（十一） 甲種營業稅調查證式樣
（十三） 營稅稅徵稅清冊式樣
（十四） 營業稅免稅清冊式樣
（十五） 營業稅納稅通知單式樣
（十六） 營業稅稅款收據式樣
（十七） 營業稅滯納警告書式樣
（十八） 營業稅罰金通告單式樣
（十九） 營業稅罰金收據式樣
（二十） 營業稅徵信錄式樣
第五篇 試擬評議會規程及帳簿使用規則草案
（一） 關於營業稅評議委員會規程修改之理由
試擬營業稅評議委員會組織規程草案
詩擬營業稅評議委員會評議規則草案
（二） 關於營業店廠賬簿使用規則訂定之理由
試擬營業店廠賬簿使用規則草案
第六篇 辦理營業稅之機關問題
（一） 現時各省市徵收營業稅之機關
（二） 三種徵收機關之比較
（三） 改革意見
附篇 中國營業稅法規制定之沿革

Language Chinese
Publication date 民國35[1946]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
全國圖書館文獻縮微中心 國家圖書館
主題
InfoField
工商營業稅
中圖分類
InfoField
F812.96
拼音題名
InfoField
zhong guo ying ye shui zhi yan jiu
載體形態
InfoField
236頁

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current21:45, 10 June 2023Thumbnail for version as of 21:45, 10 June 20231,239 × 1,754, 265 pages (19.96 MB)PencakeBot (talk | contribs)Upload 中國營業稅之研究 (1/1) by 童蒙正編著 (batch task; nlc:data_416,01jh004183,12849; 民國圖書.1; 中國營業稅之研究)

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