File:NLC416-02jh002486-13465 中國所得稅.pdf

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中國所得稅   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
楊昭智著
image of artwork listed in title parameter on this page
Title
中國所得稅
Publisher
商務印書館
Description

述及所得稅之概念，各國制度、中國所得稅之沿革、現行稅法、徵收概況等。附錄：參考文獻目錄、生活費用調查及物價指數、所得稅法關係法規（民國三年至三十五年有關法規25種）等

目錄
第一章 所得及所得稅之概念
第一節 所得之意義及其種類
第二節 所得稅之演進及其本質
第一款 所得稅之演進
第二款 所得稅之本質
第三節 所得稅之種類範圍及課稅方法
第一款 種類及範圍
第二款 課徵方法
第二章 各國所得稅制度概要
第一節 英國
第二節 美國
第三節 德國
第四節 法國
第五節 日本
第六節 蘇聯
第三章 中國所得稅之沿革
第一節 為籌款而議辦所得稅時期
第二節 為裁厘抵補而倡辦所得稅時期
第三節 為改革稅制而開辦所得稅時期
第四節 自民國二十三年至二十五年
第五節 自民國二十五年至三十五年
第四章 中國實行所得稅失敗之原因
第一節 經濟原因
第二節 政治原因
第三節 社會原因
第五章 所得稅暫行條例及所得稅法
第一節 範圍及分類
第一款 範圍
第二款 分類
第二節 減免
第一款 營利事業
第二款 薪給報酬
第三款 證券存款
第四款 特種所得
第三節 稅率
第一款 全額進制
第二款 超額累進制
第三款 比例制
第四節 計算
第一款 營利事業所得
第二款 薪給報酬
第三款 證券存款
第五節 徵收
第一款 徵收方法
第二款 徵收機關
第三款 徵收手續
第六章 財產租賃出賣所得稅
第一節 沿革
第二節 範圍及減免
第一款 範圍
第二款 減免
第三節 計算
第一款 財產租賃所得
第二款 財產出賣所得
第四節 稅率
第一款 財產租賃所得
第二款 財產出賣所得
第五節 徵收
第一款 申報
第二款 納稅
第三款 罰則
第六節 徵收概況
第七章 分類綜合所得稅法
第一節 概論
第一款 所得稅法修正之原因
第二款 兩種綜合所得稅之比較
第三款 分類綜合所得稅之優點
第四款 中國採行分類綜合所得稅之理由
第二節 範圍
第一款 分類部份
一 各類所得之劃分
二 分類之說明及其與舊稅法之比較
第二款 綜合部份
第三節 減免
第一款 分類部份
一 各類所得之減免
二 減免之說明及其與舊稅法之比較
第二款 綜合部份
一 綜合所得之減免
二 減免之說明
第四節 稅率
第一款 分類部份
一 各類稅率
二 分類稅率之說明
第二款 綜合部份
一 綜合稅率
二 綜合稅率之說明
第五節 計算
第一款 分類部份
第二款 綜合部份
第六節 徵收
第一款 申報
一 分類部份
二 綜合部份
第二款 調查及納稅
第三款 獎則與罰則
第八章 所得稅簡化稽徵辦法
第一節 沿革
第一款 抗戰時期
第二款 抗戰以後
第二節 各類所得簡化稽徵辦法
第一款 修正第一類營利事業所得稅簡化稽徵辦法
第二款 公務人員薪給報酬所得稅簡化稽徵辦法
第三款 自由職業者薪給報酬所得稅簡化稽徵辦法
第四款 第二類丙項其他從事各業者薪給報酬所得稅暨第三類各項證券存款利息所得稅簡化稽徵辦法
第九章 十年來所得稅徵收概況
第一節 十年來中國直接稅之趨勢及分析
第二節 十年來中國所得稅之趨勢及分析
第十章 新所得稅法之檢討
第一節 範圍及分類
第二節 減免
第三節 稅率
第四節 計算
第五節 徵收
第十一章 結論
第一節 所得稅與戰時財政
第二節 所得稅與戰後財政
參考文獻目錄
附錄 所得稅關係法規

Language Chinese
Publication date 民國36［1947］
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
所得稅
中圖分類
InfoField
F812.96
拼音題名
InfoField
zhong guo suo de shui
載體形態
InfoField
307頁

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