File:NLC416-12jh004291-49249 中國遺產稅.pdf

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中國遺產稅   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
趙佩璽編著
image of artwork listed in title parameter on this page
Title
中國遺產稅
Publisher
財政部直接稅署經濟研究室[發行者]
Description

分4章，分別從課稅範圍、稅率、遺產之評價、徵收程序等方面論述中國遺產稅。附錄中收我國遺產稅法之演變、遺產稅法規、遺產稅計算公式、遺產稅條例參考資料。書前有高秉坊所作序言

目錄
第一章 課稅範圍
第一節 課稅標準
第二節 課稅財產
第三節 免稅財產
第二章 稅率
第一節 稅率之重要性
第二節 各國遺產稅稅率之分析
第三節 我國遺產稅稅率之檢討
第三章 遺產之評價
第一節 評價之意義
第二節 不動產之評價方法
第三節 不動產上權利之評價方法
第四節 動產及其他權利之評價方法
第四章 徵收程序
第一節 徵收程序之性質
第二節 死亡報告程序
第三節 調查評價程序
第四節 決定及納稅程序
第五節 救濟程序
附錄
（一） 我國遺產稅法案之演變
（二） 遺產稅法規
甲 遺產稅暫行條例
乙 遺產稅暫行條例施行條例
丙 遺產評價規則
丁 遺產評價委員會組織規程
（三） 遺產稅計算公式
（四） 遺產稅條例參考資料
一 遺產稅條例草案
二 遺產稅暫行條例草案
三 遺產稅條例草案
四 遺產稅法草案
五 民法第五編

Language Chinese
Publication date 民國三十三年[1944]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96/777
主題
InfoField
遺產稅
中圖分類
InfoField
F812.96
載體形態
InfoField
186頁

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current09:28, 11 June 2023Thumbnail for version as of 09:28, 11 June 2023802 × 1,387, 195 pages (4.67 MB)PencakeBot (talk | contribs)Upload 中國遺產稅 (1/1) by 趙佩璽編著 (batch task; nlc:data_416,12jh004291,49249; 民國圖書.7; 中國遺產稅)

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