File:NLC416-13jh000321-58833 現在實行的所得稅.pdf

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Original file ‎(850 × 1,202 pixels, file size: 3.08 MB, MIME type: application/pdf, 103 pages)

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現在實行的所得稅   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Title
現在實行的所得稅
image of artwork listed in title parameter on this page
Publisher
[出版者不詳]
Description

介紹1936年國民政府開徵所得稅的意義有方法。附載孔祥熙等人有關文章及所得稅暫行條例等

目錄
第一章 何謂所得稅
引言
第一節 所得稅之定義
第二節 賦稅之演進與所得稅
第三節 所得稅之優點
第二章 各國所得稅之概況
第一節 概述
第二節 英國之所得稅
第三節 美國之所得稅
第四節 德國之所得稅
第五節 法國之所得稅
第六節 意國之所得稅
第七節 日本之所得稅
第八節 結評
第三章 我國現有之所得稅
第一節 課稅範圍
第二節 稅率標準
第三節 納稅方法
第四章 國民對於所得稅應有之認識
第一節 確立良善稅制
第二節 扶植真正民權
第三節 促進經濟建設
第四節 培養民族道德
結論
第五章 附載
第一節 各方專家及輿論界對於所得稅之意見
一 推行所得稅問題
二 籌辦所得稅之步驟及對於中外商人之殷望
三 中國所得稅問題
四 開徵所得稅的展望
五 施行所得稅
六 徵收所得稅問題
七 論所得稅
八 所得稅不容緩辦
九 論所得稅
十 所得稅與國民
十一 國民應贊成所得稅制
十二 所得稅徵收問題
十三 論徵收所得稅
十四 所得稅與交易稅
十五 實行所得稅與國民應有之認識
十六 徵收所得稅問題
十七 論所得稅暫行條例
第二節 所得稅暫行條例
第三節 所得稅暫行條例施行細則

Language Chinese
Publication date 民國二十五年[1936]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96/984
主題
InfoField
所得稅
中圖分類
InfoField
F812.96
載體形態
InfoField
96頁

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