File:NLC416-01jh004723-13289 現行土地稅制述要.pdf

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Summary[edit]

現行土地稅制述要   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
熊仲虛編述
image of artwork listed in title parameter on this page
Title
現行土地稅制述要
Publisher
商務印書館
Description

分4章。對國民政府當時頒行的土地稅應用法規的內容、徵收手續、程序、稅率、稅額計算等作簡要的說明。末章摘輯有關法規16種。附錄：關於土地法地稅疑義之解釋

目錄
第一章 土地稅立法原則概述
第二章 實施土地稅之意義
第一節 對國家社會之意義
一 社會方面
二 經濟方面
三 財政方面
第二節 對人民之利益
一 平均並減輕人民負擔
二 保障人民產權
三 免除無地空糧
四 實現耕者有其田
第三章 土地稅之徵收
第一節 一般說明
一 徵收機構
二 徵收區域
三 稅率及計算方法
四 納稅及納稅手續
五 欠稅處分
第二節 徵收方法及步驟
一 辦理總歸戶之程序
二 各省縣市編造總歸戶地價稅冊辦法
三 土地稅繳款書式樣及填寫說明
甲 地價稅繳款書式樣及填寫說明
乙 土地增值稅徵收冊據式樣及填寫說明
第三節 稅率稅額之計擬及簡式繹例
一 土地稅額計算簡式及繹例
二 土地增值稅計算之程序
三 土地增值稅免稅額計擬方法
四 土地增值稅稅額計算示例
第四章 現行土地稅應用法規
一 戰時徵收土地稅條例
二 戰時地價申報條例
三 貴州省土地稅徵收規則
四 南昌市土地稅徵收規則（草案）
五 標準地價評議委員會議事規則
六 戰時徵收土地稅考成辦法
七 各級土地行政與土地稅徵收工作聯繫辦法
八 土地所有權移轉延不履行登記處理辦法
九 修正土地賦稅減免規程
十 修正勘報災歉規程
十一 公庫法
十二 公庫法施行細則
十三 未設國庫地方各國稅機關收解稅款臨時處理辦法
十四 城市改良地域特別征費通則
十五 土地法第四編土地稅
十六 土地法施行法第四編土地稅
附錄 關於土地法地稅疑義之解釋
甲 對於寺廟所有土地所有權歸屬及徵稅
乙 解釋騎樓地權登記及地價估計方案疑義
丙 關於土地賦稅減免規程疑義之解釋
丁 解釋土地賦稅減免規程第四條公有土地疑義
戊 解釋土地賦稅減免規程第四條修正條文疑義
已 解釋土地賦稅減免規程第四條但書疑義
庚 解釋土地賦稅減免規程第五條至第十三條所稱用地範圍疑義
辛 解釋公共醫院減免賦稅辦法
壬 解釋佛教正信會用地是否合於土地賦稅減免規程之規定案

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
土地稅-稅收制度 稅收制度-土地稅
中圖分類
InfoField
F812.96
拼音題名
InfoField
xian xing tu di shui zhi shu yao
載體形態
InfoField
133頁

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