File:NLC416-13jh002280-46678 中華民國稅制概說.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 ‎(843 × 1,195 pixels, file size: 5.18 MB, MIME type: application/pdf, 281 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary[edit]

中華民國稅制概說   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
[中支那振興株式會社調查課編]
image of artwork listed in title parameter on this page
Title
中華民國稅制概說
Publisher
[中支那振興株式會社調查課]
Description

目錄
第一章 支那租稅制度ノ概要
一 租稅制度ノ沿革
二 租稅體系
三 現行稅制ノ嵗入狀態
四 租稅負擔ノ不公平
五 稅制ノ不經濟性
六 徵稅機關ノ組織
七 結語
第二章 會社法人及不動產ノ登記
一 會社ノ登記
二 法人ノ登記
三 不動產ノ登記
第三章 所得稅
一 所得ノ分類免稅及徵稅機關
二 營利事業所得
三 俸給報酬所得
四 證券預金所得
第四章 營業稅
一 稅金分級及稅率
二 中支那各省市營業稅率表
三 營業稅納付手續
四 營業稅ノ免除
第五章 土地稅
一 土地稅ノ種類及稅地ノ區別
二 稅率
三 改良物ノ徵稅
四 登記費及手數料
五 地價及改良物價格ノ評價ニ對スル異議
六 租稅ノ滯納
七 免稅及減稅
八 受益費ノ徵收
第六章 田賦
一 概要
二 稅率
三 徵收ノ方法
第七章 印花稅
一 徵稅機關
二 稅票貼付ニ就テノ注意
三 稅率表
四 印花稅ノ免除
五 罰則
第八章 契稅
一 稅率
二 特別印花稅
三 罰金
第九章 鑛業稅
一 鑛業法ノ適用ヲ受ケル鑛物
二 鑛業稅ノ種類
三 鑛產稅
四 鑛區稅
五 執照費
第十章 漁稅
一 漁稅
二 漁業登記
第十一章 鹽稅
一 正稅
二 附加稅
三 稅率
四 鹽稅徵收機關ノ組織
第十二章 船舶關係稅
一 噸稅
二 船舶登記費
三 汽船登錄鑑札費
四 船舶檢查費
五 船舶測量費
六 小蒸汽船測量檢查登錄費
七 艀船測量檢查登錄費
八 碼頭船測量檢查登錄費
第十三章 關稅
一 輸入稅
二 輸出稅
三 轉口稅
四 上海南京漢口海關ニ於テ代徵スル諸稅
第十四章 統稅
一 稅率表
二 徵稅方法
第十五章 其他ノ稅
一 蠶絲建設特別稅
二 乾〓特捐及改進費
三 乘合自動車關係稅
四 營業専稅
五 上海市政府ノ稅制
六 上海共同租界ノ稅制
第十六章 現行稅制上ニ於ケル中支那振興關係會社ノ地位
一 一切ノ租稅及公課免除ノ特典ヲ有スル會社
二 一部租稅及公課免除ノ特典ヲ有スル會社
三 租稅及公課免除ノ特典ヲ有セザル會社
四 結語
附 參考資料

Language Chinese
Publication date 日本昭和十六年[1941]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96/918
主題
InfoField
稅收制度
中圖分類
InfoField
F812.96
載體形態
InfoField
269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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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
current12:11, 21 April 2023Thumbnail for version as of 12:11, 21 April 2023843 × 1,195, 281 pages (5.18 MB)PencakeBot (talk | contribs)Upload 中華民國稅制概說 (1/1) by [中支那振興株式會社調查課編] (batch task; nlc:data_416,13jh002280,46678; 民國圖書-PD2022.4; 中華民國稅制概說)

You cannot overwrite 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:NLC416-13jh002280-46678_中華民國稅制概說.pdf&oldid=752877060"