File:NLC416-14jh008490-70772 工作檢討報告.pdf

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工作檢討報告   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
財政部湖南省田賦管理處編
image of artwork listed in title parameter on this page
Title
工作檢討報告
Publisher
[財政部湖南省田賦管理處]
Description

有關湖南省田賦、地價稅及契稅徵收工作的報告

目錄
甲 田賦徵收
子 徵實工作
壹 籌備時期—三十年八月至九月底
一 工作進度及其完成
規定各期中心工作
擬定實施計劃及編制概算
草擬法規
制串造冊
修建倉庫製備量器
停徵券費
擬定征課實物會計制度及帳表格式
二 制度之厘定
經征經收工作分立機構合一
糧區配置之大改革
經征經收分處編制與設置
糧倉配置條件
委託代理糧倉制之試行
積體納糧制之設立
三 兼辦經收業務
經費人事困難
法令上之困難
四 經費
經征經收兩部經臨各費總額(表)
每征稻穀一石經費數
貳 徵收時期—三十年九月一日至三十一年四月十五日
一 啟征情形(附各縣局開徵日期表)
二 各期徵收概況
截至三十年十二月底止征獲數量表
截至三十一年二月十五日止征獲數量表
截至三十一年四月十五日止征獲數量表
三 宣傳情形
四 督導與催征
第一期督導工作
二期
三期
五 徵收實物與徵收法幣經費之比較(附表四)
六 雜糧地及城市宅地徵收折價情形(附件二、附表一)
七 考成與獎懲
八 特種稻穀之徵收
九 委託代理糧倉試行成果
十 集體納糧試行成果
十一 戶地糧不符縣份試行過櫃托收制
十二 徵收時期所遭遇之困難
1 環境方面
長沙兩次會戰一度告緊
災歉
濱湖各縣收購餘糧與徵實同辦之困難
撥運困難
三忙並征與改行歷年制之影響
稅務局改組成立縣處影響催征工作
法令接准過遲
2 業務方面
倉庫缺乏趕修不及
催征力量薄弱
驗收木質瑟構造器具窳劣風車數量不敷
各縣道路破壞交通不便糧戶輸納困難
3 人事方面
本處兼辦經收業務事繁人少
經收部份員司均屬新進欠缺經驗與訓練
各縣經收分處攜車手不敷
4 經費方面
修倉費
經收部份經常費
撥款手續過繁難應急用
叄 工作完成期
三十一年四月
征獲實物總數及完成倉量(表)
擬定三十一年度計劃
改行四四四制
改行一櫃三倉制
統一倉政
倉庫建制
改善倉庫管理
徵收合一
肆 工作檢討結果
丑 舊賦徵收工作
壹 催征經過與成果
貳 限滿改徵實物問題
乙 勘災免賦及攤派豁免
子 災歉減免(表)
丑 戰區減免(表)
寅 停徵券費豁免帶徵款項
丙 地價稅徵收工作
子 舉辦衡陽湘潭邵陽三市縣城市地價稅
丁 契稅徵收工作
子 發動查催
丑 改訂契稅徵收章程
寅 繼續調查各縣田地價格

Language Chinese
Publication date [1942]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96/635
主題
InfoField
地方稅收
中圖分類
InfoField
F812.96
載體形態
InfoField
66頁

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Public domain
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current04:52, 25 April 2023Thumbnail for version as of 04:52, 25 April 2023875 × 1,443, 73 pages (2.54 MB)PencakeBot (talk | contribs)Upload 工作檢討報告 (1/1) by 財政部湖南省田賦管理處編 (batch task; nlc:data_416,14jh008490,70772; 民國圖書-PD2022.4; 工作檢討報告)

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