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File:NLC416-15jh003530-84902 現行貨物稅稅法輯要.pdf

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現行貨物稅稅法輯要   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
鄭天軾編著
image of artwork listed in title parameter on this page
Title
現行貨物稅稅法輯要
Publisher
財政部廣東區貨物稅局[發行者]
Description

分5章。首章概述貨物稅之沿革、範圍與納稅手續；2至4章分述貨物統稅、貨物取締稅及礦產稅之法規章則；末章「雜錄」，輯入與貨物稅有關之其他章則法令。附補遺：貨物統稅條例。附錄：財政部廣東區貨物稅局訓令

目錄
序
凡例
目錄
第一章 概說
貨物說釋義
貨物說種類
貨物統稅
貨物取締稅
礦產稅
一物一課
從價徵稅
現行稅率
完稅價格
徵收機關
登記
徵收手續
改運分運
免稅退稅
違章案件之審理
第二章 貨物統稅
甲、 總章
(一) 貨物統稅條例(三十三年九月二十日修正公布)
(二) 國外及淪陷區輸入統稅貨品海關代征辦法
附錄財政部粵贛區貨物稅局代電
(一) 捲菸登記章程
(二) 捲菸查驗處罰章程
(三) 捲菸報運規則
(四) 修正捲菸用紙報運規則
(五) 捲菸廠商購運捲紙申請書式
(六) 管理手工捲菸廠暫行辦法
(七) 粵贛區貨物稅局管理零星手工捲菸戶暫行辦法
(八) 非常時期零星捲菸納稅運銷暫行辦法
(九) 改訂購運捲菸用紙購運辦法
丙、 火柴
(一) 火柴統稅徵收章程
(二) 火柴查驗處罰章程
(三) 火柴登記章程
(四) 改訂徵收散裝火柴統稅暫行章程
(五) 稅務署制定火柴包裝標準表
丁、 棉紗
(一) 棉紗統稅稽徵章程
(二) 棉紗統稅處罰章程
(三) 財政部取消棉紗徵實辦法通令
戊、 糖類
(一) 糖類統稅稽徵暫行章程
(二) 糖類改裝暫行辦法
(三) 已稅糖類加工製成冰糖免補征差額
(四) 稅務署通信停止糖類徵實及訂定糖類稅額表
(五) 台灣糖類內銷由海關代征統稅
己、 洋酒、啤酒
(一) 修正洋酒類稅暫行章程
(二) 徵收啤酒統稅暫行章程
第三章 貨物取締稅
(一) 國產煙酒類稅條例
(二) 國產煙酒類稅稽徵規則
(三) 國產酒類稅認額攤繳辦法
(四) 管理國產酒類製造商暫行辦法
(五) 部令解釋管理國產酒類製造商暫行辦法疑義兩點
第四章 礦產稅
(一) 礦產稅稽徵暫行章程
(二) 硝礦查驗辦法
(三) 硝磺礦產稅稽徵施行細則
(四) 關於鎢銻錫汞鉍鉬徵稅手續經財兩部來往公函
第五章 雜錄
(一) 收復區貨物稅稽徵辦法概要
(二) 收復區貨物稅物品補稅辦法
(三) 貨物稅課稅物品評價規則
(四) 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
(五) 財政部酌定處理統稅違章案件手續
(六) 司法機關依財務法規科處罰鍰支配辦法
(七) 財政部重行規定貨物稅違章案罰金及充公貨物變價款提獎辦法
(八) 沒收案件未確定前不得提獎
(九) 軍用物品免稅辦法
(十) 貨物稅品廠派員專駐標準
補遺
貨物統稅條例(三十四年十一月十九日修正公布)
附錄財政部廣東區貨物稅局訓令

Language Chinese
Publication date 民國三十五年[1946]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/D929.6/823
主題
InfoField
貨物稅
中圖分類
InfoField
D922.221.2
載體形態
InfoField
154頁

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