File:NLC416-13jh006719-63529 遺產稅法提要暨征課須知.pdf

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遺產稅法提要暨征課須知   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
財政部直接稅處編
image of artwork listed in title parameter on this page
Title
遺產稅法提要暨征課須知
Publisher
財政部直接稅處
Description

目錄
第一章 遺產稅實體規則
第一節 遺產稅征課範圍
一 廳課稅之遺產
二 應予免稅與減稅之遺產
三 負遺產稅納稅義務之人
第二節 遺產稅稅率與稅額計算法
一 遺產稅稅率
二 遺產稅額計算法
三 計算稅額時應扣除或除外之財產
第三節 各類遺產評價標準
一 特權類遺產之評價
二 債權類遺產之評價
三 其他規定
第二章 遺產稅征課程序
第一節 納稅義務人之報告
一 殘廢及遺產概況之報告
二 遺產清冊之提出
三 其他必要之報告與聲請
第二節 徵收機關調查與估價
一 遺產之調查
二 遺產之估價
第三節 評價委員會之價評
一 遺產價額決定程序
二 遺產評價委員會之組設
三 評價規則
四 覆決與鑒估
第四節 納稅
一 徵收機關之納稅決定通知
二 稅款之繳納
三 補稅與退稅
第五節 違反稅法之制裁

Language Chinese
Publication date [1941]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/D929.6/691
主題
InfoField
遺產贈予稅
中圖分類
InfoField
D922.223.2
載體形態
InfoField
31頁

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current07:05, 24 April 2023Thumbnail for version as of 07:05, 24 April 2023875 × 1,410, 35 pages (943 KB)PencakeBot (talk | contribs)Upload 遺產稅法提要暨征課須知 (1/1) by 財政部直接稅處編 (batch task; nlc:data_416,13jh006719,63529; 民國圖書-PD2022.4; 遺產稅法提要暨征課須知)

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