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File:NLC416-15jh004089-92244 所得稅法令分類匯編.pdf

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所得稅法令分類匯編   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
王逢年 童遜瑗編著
image of artwork listed in title parameter on this page
Title
所得稅法令分類匯編
Publisher
童遜瑗會計師事務所
Description

分課稅之範圍、免稅之範圍、稅率、所得額之計算、申報及納稅、調查及審查等10章，依有關條例分類匯編，並附簡單說明及舉例

目錄
第一章 課稅之範圍
類別
說明
關於第一類甲乙兩項
說明
總分支店之地域問題
登記期限
申報登記表格式二種
資本
資本額有增減時
營業期間
關於第一類丙項
說明
遊藝會
展覽會
關於第二類
公務員與國籍
辦公費及旅費
所得捐之廢止
養老金之課稅
自由職業者
說明
其他從事各業者
說明
膳費津貼及勤務加給
按日計工按工計資之工人
關於第三類
儲蓄中資金
壽險金超過額閱一四七頁補遺
第二章 免稅之範圍
總則
關於第一類
說明
關於第二類
關於第三類
以公債作為基金時
銀錢業之放款及其同業間之往來款項
關於壽險及工人保險
教育慈善機關及團體基金存款免稅申請單
教育儲金免稅申請單格式（插頁）
第三章 稅率
第一類甲乙兩項
說明
舉例甲、乙、丙、丁
第一類丙項
說明一
舉例
說明二
說明三
說明四
第二類
說明一
舉例
說明二
第二類所得每月納稅額計算表
第三類
說明
舉例甲、乙
第四章 所得額之計算
所得稅尾數取捨之標準
關於第一額甲乙兩項
期間
純益額及准予減除各項
純益金中不准減除各項
銀錢業放款及同業往來之利息
合併解散歇業轉盤清算後之課稅
資產估價法
折舊計算表二種
折舊錶說明
又說明及舉例請閱一四八頁補遺產
工業製品成本計算表
關於第一類丙項
說明
關於第二類
期間
薪水未能發給全額者
兼營有關之營利事業者
所得為物品或證券時
廣東亳洋之計算
公務員
自由職業者之所得特許扣除事項
有分事務所或聯合事務所
關於第三類
第五章 申報及納稅
關於第一類甲乙兩項之申報
通常時間
營業年度變更時
合併解散或清理時
所得額之證明文件
關於第一類甲乙兩項之納稅
期限
機關
關於第一類丙項之申報
關於第一類丙項之納稅
買賣證券物品金銀貨幣所得稅報告表
買賣證券物品金銀貨幣所得稅扣繳清單
關於第二類之申報
關於第二類之納稅
公務員
扣繳所得稅
自繳得所稅
第二類薪給報酬所得額報告表
公務人員所得稅扣繳清單格式
第二類薪給報酬所得額報告表
自由職業及其他從事各業者扣繳清單格式（插頁）
關於第三類之申報
商號收受存款報告表
關於第三類之納稅
公債利息所得額報告表
公司債利息所得額報告表
公司股息所得額報告表
存款利息所得額報告表
保險金超過額所得報告表
公司債息所得稅扣繳清單格式
公司股息所得稅扣繳清算格式
存款利息所得稅扣繳清單格式
所得稅扣繳通知單
第六章 調查及審查
納稅額之決定
不服之程序
審查委員會
第七章 退稅及補稅
第八章 獎勵
第九章 罰則
第十章 所得稅起征日期表及附錄
各類所得稅起征日期表
附錄一 所得稅暫行條例
附錄二 施行細則
附錄三 徵收須知（計五篇）
附錄四 財政部解釋
附錄五 新解釋
補遺
所得稅簡明便查表

Language Chinese
Publication date [1937]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/D929.6/679
主題
InfoField
所得稅
中圖分類
InfoField
D922.222.2
載體形態
InfoField
150頁

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current08:39, 25 April 2023Thumbnail for version as of 08:39, 25 April 2023833 × 1,218, 168 pages (3.81 MB)PencakeBot (talk | contribs)Upload 所得稅法令分類匯編 (1/1) by 王逢年,童遜瑗編著 (batch task; nlc:data_416,15jh004089,92244; 民國圖書-PD2022.4; 所得稅法令分類匯編)

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