File:NLC416-01jh011371-61060 現行商稅.pdf

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Original file ‎(843 × 1,202 pixels, file size: 3.67 MB, MIME type: application/pdf, 133 pages)

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現行商稅   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
李權時著
image of artwork listed in title parameter on this page
Title
現行商稅
Publisher
商務印書館
Description

分4章。敘述租稅系統與商稅概念，以及規費、間接消費稅、營業稅等各類商稅的有關稅則及實施情況

目錄
第一章 租稅系統概論及什麼是商稅
第二章 中國的現行商稅——規費類
一 註冊費
二 契稅
三 印花稅
第三章 中國的現行商稅——間接消費稅類
一 國境通過稅
甲 進口稅
乙 出口稅
丙 進出口郵包稅
丁 船鈔或噸稅
二 內國消費稅或通過稅
甲 子口半稅
乙 轉口稅
丙 轉口郵包稅
丁 常關稅
戊 厘金
己 已奉行的各種特種消費稅
第四章 中國的現行商稅——營業稅類
一 國稅內的營業稅類商稅
甲 酒類營業牌照稅
乙 煙類營業牌照稅
丙 沿海漁業稅
丁 礦稅
戊 交易所稅
二 省稅內的營業稅類商稅
甲 屠宰稅
乙 牙貼捐稅
丙 當貼捐稅
丁 錢業捐
戊 廣告捐
三 市稅內的營業稅類商稅
甲 車捐
乙 船捐
丙 渡船捐
丁 划船捐
戊 廣告捐
己 貨菜攤捐
庚 菜蔬執照捐
辛 遊藝戲劇捐
壬 茶館捐
癸 電氣營業稅

Language Chinese
Publication date 民國19[1930]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
(1)7/212/Z121.6
主題
InfoField
工商稅收
中圖分類
InfoField
F812.96
載體形態
InfoField
125頁

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current00:50, 11 June 2023Thumbnail for version as of 00:50, 11 June 2023843 × 1,202, 133 pages (3.67 MB)PencakeBot (talk | contribs)Upload 現行商稅 (1/1) by 李權時著 (batch task; nlc:data_416,01jh011371,61060; 民國圖書.1; 現行商稅)

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