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File:NLC416-16jh000107-83393 印花稅法施行例案輯覽.pdf

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印花稅法施行例案輯覽   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
財政部稅務署編輯
image of artwork listed in title parameter on this page
Title
印花稅法施行例案輯覽
Publisher
財政部稅務署
Description

對印花稅法條文解釋的案例選輯。附錄各項印花稅法及細則等10種（共37頁）

目錄
關於施行印花稅法第三條免納印花稅各款案件
煙酒營業牌照及牙戶登錄憑證應免納印花稅案三件
代理國庫所用之憑證應免納印花稅案一件
市金庫系政府處理公庫金之機關自可適用印花稅法第三條第三款之規定案一件
官署處理公庫金或公款之憑證免貼印花案一件
管理國債基金所用之各種憑證自可援照印花稅法第三條第三款之規定免貼印花案一件
內部所用之報告單送貨單配貨單貼工報告單均可免貼印花案一件
凡資本及營業並非獨立而實係同一組織之貨棧製造廠發行所或分店對於本店彼此通知所用之單據自可適用印花稅法第三條第八款之規定毋庸貼花其資本完全獨立或系他人代理之分機關與總機關互用單據仍應適用施行細則第四條之規定案一件
此件內有關施行細則第四條
百貨公司附設之旅館酒樓如資本營業並非獨立則彼此所用單據自可認為內部所用案一件
催索欠款賬單無論是否年節所用自可依法免貼印花案一件
汽車乘車票可毋庸貼花案一件
車輛執照不貼印花案一件
典賣不動產契據毋庸貼花案二件
鹽務稽核所系屬官署其自用之憑證應免貼印花案一件
關於施行印花稅法第八條案件
兩種憑證不能以合印一處即認為具有兩種性質之憑證依照印花稅法第八條
關於施行印花稅法第十三條案件
領受者負責貼花之件如有漏貼其責應由領受都負之仍酌予發給者以行政處分案一件
關於施行印花稅法稅率表第一目發貨票案件
中西藥房所用發票如於總結一聯貼足印花其清單各聯毋庸再貼案一件
送貨單應於開給時照發貨票貼花案一件
關於施行印花稅法稅率表第二目銀錢貨物收據案件
收貨單應依法貼花案一件
貨物收據如未開貨份價應按照本目最高稅率貼花如有違反依法處罰案一件
關於施行印花稅法稅率表第四目支取或匯兌銀錢之單據簿折案件
存摺取款所用之取款條應免貼印花案一件
杭州市銀行業公會函請支票免貼印花仍應一面貼花一面聽候立法院決議案一件
青島市商會請修改刪除印花稅率表第四項單據每件貼印花二分之規定應仍一面依法貼花一面聽候立法院議決案一件
臨時手摺應一律貼花案一件
關於施行印花稅法稅率表第五目支取貨物之單據簿折案件
配貨單應照支取貨物單據貼花案一件
物品禮券與發票性質不同應依照稅法分別貼花案一件
關於施行印花稅法稅率表第十一目營業所用之簿冊案件
典業分清簿不包含在印花稅法第三條第八款及第九款免稅單據之內案一件
藥業所用細貨賬簿應照稅率表簿冊一類貼花案一件
股東名冊股務紀載薄如並無營業關係者自不在營業所用簿冊範圍之列案一件
酒店所用記載借出酒壺數目簿系屬營業簿冊應依法貼花案一件
薪工簿仍應依照營業所用之簿冊例貼用印花案一件
清查賬簿應依簿冊一款貼花案一件
內部所用之單據如訂成簿冊應依簿冊例貼花用戶名簿工作紀錄名簿亦應依簿冊例貼花收文發文告假簽到等簿均可不必貼花案一件
工資簿仍應依稅率表第十一目簿冊例貼花案一件
關於施行印花稅法稅率表第十二目輪船提單案件
在未經立法院修正以前輪船提單仍應依法貼花案一件
關於施行印花稅法稅率表第十八目合資營業之字據案件
萬金賬簿應依稅率表第十八目貼花一次惟另發單或股票者應依十一目第本每年貼花案一件
此件內有關印花稅稅率表第十一目營業所用之簿冊
關於施行印花稅法稅率表第十九目借貸或抵押單據案件
質票依印藥稅法應貼印花數目案一件
當票已包括稅率表第十九目之內案二件
關於施行印花稅法稅率表第二十五目延聘契約案件
工友工作契約與延聘契約情形不同自不屬於延聘契約範圍案一件
關於施行印花稅法稅率表第二十七目保單案件
質票掛失保單依二十七目貼花案一件
保結應照保單貼花其用司法狀紙之保狀不貼甘結切結呈文申請書均毋庸貼花案三件
此件內有關其他案件之甘結切結呈文申請書
關於施行印花稅法稅率表第二十八目證明身分或資格之證照案件
華橋登記證一項印花稅法規定免貼所有專用印花稅票自可毋庸繼續貼用案一件
藥劑生助產士證照依印花稅法改貼印花五月角案一件
關於施行印花稅法稅率表第三十二目關於營業之各項許可證照案件
關於營業之許可證照印花稅小商人負擔不免過重擬俟匯案提請修正現在惟有暫照稅法辦理案一件
關於施行印花稅法稅率表第三十五目船舶證書案件
船舶噸位檢查登記等證書印花稅法既無明文規定自可毋庸貼花案一件
關於施行印花稅法稅率表第二十八至三十五目證照案件
有時間性之應行貼花證照應依填發時之稅法貼花案一件
關於印花稅法其他案件
贛省農村復興會所發之土地管業證免貼印花案一件
關於印花稅法施行細則第十條施行案件
印花稅法未施行前使用之簿折如已依條例貼花其印花時效尚未消失者毋庸照稅法加貼案一件
附錄
印花稅法及印花稅法施行細則

Language Chinese
Publication date 民國二十五年[1936]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
官/567.7/4054
主題
InfoField
印花稅法
中圖分類
InfoField
D922.229.2
載體形態
InfoField
64頁

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current16:15, 21 April 2023Thumbnail for version as of 16:15, 21 April 2023883 × 1,418, 75 pages (1.53 MB)PencakeBot (talk | contribs)Upload 印花稅法施行例案輯覽 (1/1) by 財政部稅務署編輯 (batch task; nlc:data_416,16jh000107,83393; 民國圖書-PD2022.5; 印花稅法施行例案輯覽)

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