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File:NLC416-14jh008778-81263 直接稅納稅義務人須知,又名,納稅不求人.pdf

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直接稅納稅義務人須知,又名,納稅不求人   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
祝步唐編著
image of artwork listed in title parameter on this page
Title
直接稅納稅義務人須知,又名,納稅不求人
Publisher
廣化出版社[發行者]
Description

內分7編。分別介紹所得稅、過分利得稅、遺產稅、營業稅、財產租賃出賣所得稅的課稅範圍、稅額計算、報繳時間地點、不服案件與違章案件的處理等。末兩編分述「行住商」與「貨運」之登記。書中附納稅實例。卷末附錄印花稅法及施行細則

目錄
第一編 所得稅
甲、 關於第一類營利事業所得
第一節 課稅範圍
第二節 免稅規定
第三節 法定稅率
第四節 所得額計算問題
第五節 資本額厘定問題
第六節 資本或公積金增減問題
第七節 應納稅額計算問題
第八節 本店與分支店納稅問題
第九節 營業年度問題
第十節 申報時期與手續
第十一節 納稅期限與手續
第十二節 不服案件問題
第十三節 退稅與補稅問題
第十四節 處理規定
第十五節 納稅實例
乙， 關於第二類薪給報酬所得
第一節 課稅範圍
第二節 公務員，自由職業者，及其他從事各業者之界說
第三節 免稅規定
第四節 法定稅率
第五節 薪給報酬所得不以月計問題
第六節 減免規定
第七節 報繳期限與手續
第八節 納稅實例
丙， 關於第三類證券存款所得
第一節 課稅範圍
第二節 各項名詞之界說
第三節 免稅規定
第四節 免稅條件
第五節 法定稅率
第六節 扣繳期限與手續
第七節 其他各項問題
第八節 納稅實例
第二編 非常時期過份利得稅
第一節 課稅範圍
第二節 法定稅率
第三節 利得額計算問題
第四節 資本額確定問題
第五節 利得稅報繳期限與手續
第六節 寬恤小商及救濟戰時損失問題
第七節 不服案件問題
第八節 處罰規定
第九節 納稅實例
第三編 遺產稅
第一節 課稅範圍
第二節 免稅與減稅規定
第三節 遺產額計算問題
第四節 配偶財產與遺產稅征課問題
第五節 法定稅率
第六節 遺產繼承應辦手續
第七節 遺產稅決定與繳納程序
第八節 遺產估價規定
第九節 不服案件問題
第十節 處罰規定
第十一節 納稅實例
第四編 營業稅
第一節 課稅範圍
第二節 開業歇業等應辦與手續
第三節 法定稅率
第四節 免稅規定
第五節 納稅期限與手續
第六節 營業帳簿限制問題
第七節 查定稅額與核定稅額增減問題
第八節 不服案件問題
第九節 行商課稅問題
第十節 營業稅調查證及免稅證之規定
第十一節 處罰規定
第十二節 納稅實例
第五編 財產租賃出賣所得稅
第一節 課稅範圍
第二節 免稅規定
第三節 財產租賃出賣所得計算標準
第四節 法定稅率
第五節 報繳期限與手續
第六節 其他各項問題
第七節 不服案件問題
第八節 處罰規定
第九節 納稅實例
第六編 行住商登記
第七編 商貨運銷登記
附錄
印花稅法
印花稅法施行細則

Language Chinese
Publication date 民國三十三年[1944]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96/78
主題
InfoField
直接稅
中圖分類
InfoField
F812.96
載體形態
InfoField
184頁

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current22:32, 11 June 2023Thumbnail for version as of 22:32, 11 June 2023639 × 1,018, 203 pages (6.23 MB)PencakeBot (talk | contribs)Upload 直接稅納稅義務人須知,又名,納稅不求人 (1/1) by 祝步唐編著 (batch task; nlc:data_416,14jh008778,81263; 民國圖書.8; 直接稅納稅義務人須知,又名,納稅不求人)

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