File:NLC416-02jh002721-14127 所得稅報稅須知.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file ‎(1,239 × 1,754 pixels, file size: 10.49 MB, MIME type: application/pdf, 314 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary[edit]

所得稅報稅須知   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
徐維城 邊鐵華編
image of artwork listed in title parameter on this page
Title
所得稅報稅須知
Publisher
誠信會計事務所
Description

此書摘要解釋所得稅法令，介紹商家報稅的手續、方法及改良帳簿等。附錄1939年6月修正之所得稅暫行條例、施行細則及各類所得稅徵收須知等5種

目錄
第一章 報稅之基本知識——法令摘要及解釋
第一節 關於資本實額者
一 資本之確定
二 資本之解釋
三 公積金之解釋
四 法定公積金
五 資本或股本應行報告
六 增減資本額應行報告
七 應用平均方法計算資本實額
第二節 關於純益額者
一 營業年度之區分
二 純益額之解釋
三 純益額之計算
四 收入總額之內容
五 實際開支之解釋
六 呆帳之設立
七 折舊之計算
八 盤存消耗
九 不認為損費性質之支出
第三節 關於稅額之計算者
一 稅率
二 課稅標準及稅額之計算
三 營業課稅等級比例參考表
四 應除已納之所得稅
第四節 關於資產估價者
一 存貨估價
二 商品存貨之估價方法
三 商品存貨以外資產之估價
四 開辦費之攤提
五 上年度之虧損
第五節 關於申報及繳款者
一 普通商店應備完全簿冊並保存重要單據
二 徵收所得稅機關
三 申報方法
四 不合法之申報
五 遲報之處罰
六 遲繳之處罰
七 罰款應給收據
八 徵收機關應守秘密
第六節 關於其他事項者
一 有分支店之營業
二 國境內所得額之徵課
三 國境外所得額之免課
四 發行股票之營業
五 如納稅人為無行為能力者
六 營業合併或清算者
第二章 申報之手續
第一節 申報前之手續
一 納稅資格之條件
二 呈請免稅文
三 報稅表冊之內容
四 資產負債表
五 損益計算書
六 財產目錄
七 三附表之連帶關係
八 完善之四柱清單示例
九 由結帳至造表之手續示例
第二節 申報後之手續
一 備置送文簿呈送報稅表冊
二 帳目之調查
三 接到申報表件後之處置一——驗收
四 接到申報表件後之處置二——核定稅額
五 接到申報表件後之處置三——通知納稅者
六 稅款之繳納
七 覆查
八 審查及審查委員會
九 不服之救濟
第三章 填表實例
第一節 帳表組織
一 最簡單之帳簿組織
二 較為複雜之帳簿組織
三 更為複雜之帳簿組織
四 本實例之帳簿組織
第二節 實例
一 實習例題
二 流水帳
三 底帳
四 補助帳
五 結帳
六 造表
第四章 所得稅與帳簿之改良
一 所得稅額正確之決定實根據完善之帳簿
二 改良帳簿之必要
三 中西帳簿各有短長
四 改良中式帳簿之要點
五 確立會計科目表
六 底帳之分合應依會計科目表劃定
七 帳簿規則
附錄
華北改定徵收所得稅暫行辦法（三十一年三月廿八日華北政務委員會公布）
第一條 所得稅暫行條例所定第一數營利事業所得稅的徵收標準改定如左
甲 〓格營利事業所得除一時營利事業所得外依左列稅率課稅
所得未滿五百元者每百元課稅一元
所得在五百元以上未滿一千元者每百元課稅二元
所得在一千元以上未滿二千元者每百元課稅三元
所得在二千元以上未滿五千元者每百元課稅四元
所得在五千元以上未滿一萬元者每百元課程五元
所得在一萬元以上未滿二萬元者第百元課稅六元
所得在二萬元以上未滿五萬元者每百元課稅七元
所得在五萬元以上未滿十萬元者每百元保稅八元
所得在十萬元以上未滿二十萬元者每百元課稅十元
所得在二十萬元以上未滿五十萬元者每百元課稅十二元
所得在五十萬元以上未滿一百萬元者每百元課稅十五元
所得在一百萬元以上未滿二百萬無者每百元保稅十八元
所得在二百萬元以上者每百元課稅廿二元
乙 所得稅暫行條例所定第一類甲項營利事業資本額二千元之限度廢止之
丙 營利事業所得未滿四百元者免稅
第二條 所得稅暫行條例所定第三類證券存款所得的課稅率改為千分之七十五
第三條 所得稅暫行條例暨同條例施行細則並各項附屬章則規定事項凡與本辦法不相牴觸者均仍照舊辦理
第四條 本辦法施行日期由財務部署另定之。

Language Chinese
Publication date 民國30［1941］
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-稅法 稅法-所得稅
中圖分類
InfoField
D929.6
拼音題名
InfoField
suo de shui bao shui xu zhi
載體形態
InfoField
［12］，212，35頁

Licensing[edit]

This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
Public domain
This image is now in the public domain in China because its term of copyright has expired.

According to copyright laws of the People's Republic of China (with legal jurisdiction in the mainland only, excluding Hong Kong and Macao), amended November 11, 2020, Works of legal persons or organizations without legal personality, or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation. For photography works of natural persons whose copyright protection period expires before June 1, 2021 belong to the public domain. All other works of natural persons enter the public domain 50 years after the death of the creator.
According to copyright laws of Republic of China (currently with jurisdiction in Taiwan, Penghu, Kinmen, Matsu, etc.), all photographs and cinematographic works, and all works whose copyright holder is a juristic person, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation, and all other applicable works enter the public domain 50 years after the death of the creator.

Important note: Works of foreign (non-U.S.) origin must be out of copyright or freely licensed in both their home country and the United States in order to be accepted on Commons. Works of Chinese origin that have entered the public domain in the U.S. due to certain circumstances (such as publication in noncompliance with U.S. copyright formalities) may have had their U.S. copyright restored under the Uruguay Round Agreements Act (URAA) if the work was under copyright in its country of origin on the date that the URAA took effect in that country. (For the People's Republic of China, the URAA took effect on January 1, 1996. For the Republic of China (ROC), the URAA took effect on January 1, 2002.[1])
To uploader: Please provide where the image was first published and who created it or held its copyright.

You must also include a United States public domain tag to indicate why this work is in the public domain in the United States. Note that this work might not be in the public domain in countries that do not apply the rule of the shorter term and have copyright terms longer than life of the author plus 50 years. In particular, Mexico is 100 years, Jamaica is 95 years, Colombia is 80 years, Guatemala and Samoa are 75 years, Switzerland and the United States are 70 years, and Venezuela is 60 years.

čeština ∙ Deutsch ∙ English ∙ português ∙ română ∙ slovenščina ∙ Tagalog ∙ Tiếng Việt ∙ македонски ∙ русский ∙ മലയാളം ∙ ไทย ∙ 한국어 ∙ 日本語 ∙ 简体中文‎ ∙ 繁體中文 ∙ +/−


This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.

Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.
This image contains digital watermarking or credits in the image itself. The usage of visible watermarks is discouraged. If a non-watermarked version of the image is available, please upload it under the same file name and then remove this template. Ensure that removed information is present in the image description page and replace this template with {{Metadata from image}} or {{Attribution metadata from licensed image}}.

Caution: Before removing a watermark from a copyrighted image, please read the WMF's analysis of the legal ramifications of doing so, as well as Commons' proposed policy regarding watermarks.

If the old version is still useful, for example if removing the watermark damages the image significantly, upload the new version under a different title so that both can be used. After uploading the non-watermarked version, replace this template with {{Superseded|new filename|version without watermarks}}.
Bahasa Indonesia ∙ italiano ∙ eesti ∙ sicilianu ∙ Deutsch ∙ català ∙ magyar ∙ čeština ∙ română ∙ español ∙ português ∙ English ∙ hrvatski ∙ Plattdüütsch ∙ français ∙ Nederlands ∙ polski ∙ galego ∙ slovenščina ∙ suomi ∙ svenska ∙ Ελληνικά ∙ беларуская (тарашкевіца)‎ ∙ български ∙ македонски ∙ русский ∙ українська ∙ മലയാളം ∙ ไทย ∙ 日本語 ∙ 中文 ∙ 中文（简体）‎ ∙ 中文（繁體）‎ ∙ עברית ∙ العربية ∙ فارسی ∙ +/−

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current14:58, 19 June 2023Thumbnail for version as of 14:58, 19 June 20231,239 × 1,754, 314 pages (10.49 MB)PencakeBot (talk | contribs)Upload 所得稅報稅須知 (1/1) by 徐維城，邊鐵華編 (batch task; nlc:data_416,02jh002721,14127; 民國圖書.1; 所得稅報稅須知)

You cannot overwrite this file.

The following page uses this file:

Metadata

This file contains additional information such as Exif metadata which may have been added by the digital camera, scanner, or software program used to create or digitize it. If the file has been modified from its original state, some details such as the timestamp may not fully reflect those of the original file. The timestamp is only as accurate as the clock in the camera, and it may be completely wrong.

Retrieved from "https://commons.wikimedia.org/w/index.php?title=File:NLC416-02jh002721-14127_所得稅報稅須知.pdf&oldid=775419240"