File:NLC416-15jh001982-85647 貨物稅法規匯編.pdf

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貨物稅法規匯編   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
財政部稅務署編
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Title
貨物稅法規匯編
Publisher
財政部稅務署
Description

初版書內容包括機構組織、貨物統稅、國產煙酒類稅、礦產稅、評價、違章處理、財務、稅務監督、人事、會計、統計11類,計收有關法規及附錄86種(該版另出合訂一冊本)。1947年5月再版兩輯合訂一冊,篇幅增至456頁,內容改訂為7類,收入有關法規74種

目錄
一 機構組織
甲 財政部稅務署組織法草案(附售租組織法)
乙 財政部省區貨物稅局組織條例草案
丙 財政部縣市貨物稅分局組織條例草案
丁 財政部稅務署貨物評價委員會組織暫行章程
二 貨物統稅

(一) 貨物統稅條例
(二) 查驗貨物稅規則
乙 國外輸入統稅貨品海關代征統稅辦法
丙 煙類
(一) 捲菸登記章程
(二) 捲菸報運規則
(三) 捲菸查驗處罰章程
(四) 製造捲菸用紙管理規則
(五) 修正捲菸用紙購運規則
(六) 修正捲菸巡迴查緝辦法
(七) 管理手工捲菸廠暫行辦法
(八) 霉煙退稅焚毀辦法
(九) 薰煙葉稽徵處罰規則
(十) 管理煙葉經紀行棧辦法(附表)
丁 火柴
(一) 火柴統稅徵收章程
(二) 火柴登記章程
(三) 火柴查驗處罰章程
(四) 財政部稅務署改訂徵收散裝火柴統稅暫行章程
(五) 滯銷火柴退回原廠改運規則
(六) 廠商運火柴水泥通則
附錄 規定火柴匣裝標準部令一件
戊 棉紗
棉紗統稅稽徵章程
己 糖類
糖類統稅稽徵規則草案
附錄
(一) 署代電各局頒定糖類徵實查稿辦法附各種表簿式樣及說明
(二) 署代電各局頒發製糖登記表簿飭令遵辦附表式樣
(三) 署代電各局頒發製糖商產量登記表冊飭仰遵照由附表式樣
(四) 署代電各局為各地冰鋪及其他加工廠商瞬將製造完畢通飭清算產量列冊報核由附表式樣
(五) 部代電各局為配定本屆製糖產量清算手續電仰遵照由
(六) 署代電各局為舉辦糖類查搞分別指示應行注意各點由
(七) 部代電各局為簡化冰糖統稅稽徵指示辦法由
(八) 部代電各局為規定徵實糖類分運限制辦法仰遵照由
庚 洋酒啤酒
(一) 修正財政部就廢徵收洋酒類稅暫行章程
(二) 修正財政部洋酒類稅稽查規則
(三) 修正財政部徵收啤酒統稅暫行章程
三 國產煙酒類稅
甲 國產煙酒類稅條例
乙 國產煙酒類稅稽徵規則
丙 管理國產酒類製造商辦法
四 礦產稅
甲 礦產稅稽徵暫行章程
乙 鐵類徵收礦產稅辦法
丙 硝磺徵稅查驗辦法
附錄 統制礦品內銷徵稅辦法部令一件
五 評價
甲 財政部稅務署貨物稅課稅物稅品評價規則
乙 各類課稅貨物價格調查月報表說明,附表二種
六 違章處理
甲 財政部各區稅務局及各分區稅務管理所審理違章案件暫行章程
乙 財政部所屬機關沒收物品處理辦法
附錄
(一) 部令各局轉飭所屬審理違章案件應行恪遵定章辦理
(二) 部令各局規定統稅違章案件處理手續令仰遵辦

Language Chinese
Publication date 民國卅五年[1946]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/D929.6/712
主題
InfoField
貨物稅
中圖分類
InfoField
D922.221.2
載體形態
InfoField
184頁

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current06:50, 25 April 2023Thumbnail for version as of 06:50, 25 April 2023858 × 1,170, 200 pages (6.73 MB)PencakeBot (talk | contribs)Upload 貨物稅法規匯編 (1/1) by 財政部稅務署編 (batch task; nlc:data_416,15jh001982,85647; 民國圖書-PD2022.4; 貨物稅法規匯編)

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