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File:NLC416-15jh002899-86367 所得稅法詳論.pdf

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Summary

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所得稅法詳論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
周葆鑾著
image of artwork listed in title parameter on this page
Title
所得稅法詳論
Publisher
經濟學社[發行者]
Description

分三編。第一編講述：我國稅法沿革、地位、用途及方法；第二編講述：納稅義務者、所得稅之種別及定率、所得額之計算方法、課稅例外之所得等；第三編講述：英、德、法、美、日國所得稅制度

目錄
第一編 總論
第一章 我國所得稅之沿革
第二章 所得稅在我國賦稅上之地位
第三章 我國所得稅之用途
第四章 所得稅徵收之方法
第二編 條例解釋
第一章 納稅義務者
第一節 在稅法施行地有住所或居所者(條例第一條)
第二節 在稅法施行地不有住所或居所者(條例第二條)
第二章 所得稅之種別及定率(條例第三條)
第一節 法人之所得
第二節 除國債外公債及社債之利息
第三節 不屬於第一種之各種所得
第三章 所得額之計算(條例第四條)
第一節 法人所得計算之方法
第二節 第二條規定所得計算之方法
第三節 公債社債利息計算之方法
第四節 第二種所得計算之方法
第五節 議員歲費等所得計算之方法
第六節 田地池沼所得計算之方法
第四章 課稅例外之所得(條例第五條)
第五章 所得之報告
第一節 第一種第一項所得之報告(條例第六條)
第二節 第一種第二項所得之報告(條例第六條)
第三節 第二種所得之報告(條例第七條)
第四節 第二條所得之報告(條例第八條)
第六章 所得之決定
第一節 第一種所得之決定(條例第九條)
第二節 第二種所得之決定(條例第十條)
第七章 調查所得委員會
第一節 所得之調查(條例第十一條)
第二節 調查委員會設置之區域(條例第十二條)
第三節 調查所得委員之選派(條例第十三條)
第四節 調查所得委員之資格(條例第十四條)
第五節 調查所得委員之任期(條例第十五條)
第六節 調查所得委員之會議(條例第十六條)
第七節 調查所得委員之報告(條例第十七條)
第八節 再調查(條例第十八條)
第八章 不當決定之救濟方法
第一節 決定之通知與審查之請求(條例第十九條)
第二節 審查委員會之組織(條例第二十條)
第三節 訴願及訴訟(條例第二十一條)
第九章 調查員之報酬(條例第二十二條)
第十章 所得稅繳納之時期
第一節 第一種所得稅繳納之時期(條例第二十三條)
第二節 第二種所得稅繳納之時期(條例第二十四條)
第十一章 所得金額減損之更正(條例第二十五條)
第十二章 逋脫之處分(條例第二十六條)
第十三章 附則(條例第二十七條)
第三編 外國制度
第一章 英國所得稅制度
第二章 德國所得稅制度
第三章 法國所得稅制度
第四章 美國所得稅制度
第五章 日本所得稅制度

Language Chinese
Publication date 民國十二年[1923]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/D929.6/2448
主題
InfoField
所得稅
中圖分類
InfoField
D922.222.2
載體形態
InfoField
[300]頁

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current07:41, 25 April 2023Thumbnail for version as of 07:41, 25 April 2023729 × 1,087, 312 pages (9.34 MB)PencakeBot (talk | contribs)Upload 所得稅法詳論 (1/1) by 周葆鑾著 (batch task; nlc:data_416,15jh002899,86367; 民國圖書-PD2022.4; 所得稅法詳論)

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