File:NLC416-13jh002227-47149 最新稅務大全.pdf

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Summary[edit]

最新稅務大全   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
謝干宏[等]合編
image of artwork listed in title parameter on this page
Title
最新稅務大全
Publisher
康健書局[經售者]
Description

所輯稅務法規大部分為抗日戰爭時期公布的。內容分為10編，依當時稅項分為直接稅、貨物統稅、煙酒稅、關稅及戰時消費稅、自治稅捐、專賣等。每編除收入所屬法規外、編首均列「概說」，對該類稅法予以簡介。書中對當時稅制、課稅對象、貨運手續等亦有介紹。附錄戰時管理進口出口物品條例等有關法令4種

目錄
第一篇 稅務通論
一 現行稅制的構成
二 現稅制下的課稅對象
三 現稅制下各稅的關係
附 現行稅制組織系統圖
第二篇 貨運登記
一 概說
二 行住商登記
三 商貨運銷登記
四 商貨運銷登記手續
五 商號保證納稅責任及稅款保證金之處理辦法
六 商貨處理辦法
附 貨運登記程序圖
第三篇 直接稅
一 概說
二 所得稅
三 財產租賃出賣所得稅
四 利得稅
五 營業稅
六 印花稅
七 遺產稅
附 直接退稅暫行辦法
第四篇 貨物統稅
一 概說
二 飲料品統稅
三 火酒統稅
四 水泥統稅
五 棉紗麥麵統稅
六 茶類統稅
七 竹木皮毛瓷陶紙箔統稅
第五篇 煙酒稅
一 概說
二 煙酒稅稅法
第六篇 礦產稅
一 概說
二 礦產稅稅法
第七篇 關稅及戰時消費稅
一 概說
二 海關捐稅
三 報關須知
四 戰時消費稅
第八篇 田賦及契稅
一 概說
二 田賦稅則
三 契稅
第九篇 自治稅捐
一 概說
二 房捐
三 屠宰稅
四 營業牌照稅
五 合作牌照稅
六 筵席及娛樂稅
第十篇 專賣
一 概說
二 鹽專賣
三 食糧專賣
四 煙類專賣
五 火柴專賣
附錄 有關稅務法令
一 戰時管理進口出口物品條例
二 特許進口出口物品領證報運辦法
三 修正水陸交通統一檢查條例
四 商業賬簿登記蓋印辦法

Language Chinese
Publication date 民國三十二年[1943]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/D929.6/493
主題
InfoField
稅法
中圖分類
InfoField
D929.6
載體形態
InfoField
157頁

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current15:28, 11 June 2023Thumbnail for version as of 15:28, 11 June 2023827 × 1,187, 168 pages (6.64 MB)PencakeBot (talk | contribs)Upload 最新稅務大全 (1/1) by 謝干宏[等]合編 (batch task; nlc:data_416,13jh002227,47149; 民國圖書.7; 最新稅務大全)

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