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File:NLC511-03003848-66403 所得稅與會討.pdf

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所得稅與會討   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
徐永祚 陸善熾
image of artwork listed in title parameter on this page
Title
所得稅與會討
Publisher
徐永祚會計師事務所·不詳
Description

目錄
001 序言
002 第一章租稅大意
002001 第一節現代租稅之意義
002002 第二節租稅之術語
002003 第三節租稅之種類
002004 第四節租稅之原則
003 第二章所得稅之意義
003001 第一節所得稅之起源
003002 第二節所得稅之性質
003003 第三節所得稅之優點
003004 第四節所得稅之課稅範圍
003005 第五節所得稅之制度及其課徵方法
004 第三章各國所得稅之沿革及其制度
004001 第一節英國所得稅之沿革及其制度
004002 第二節美國所得稅之沿革及其制度
004003 第三節德國所得稅之沿革及其制度
004004 第四節法國所得稅之沿革及其制度
004005 第五節日本所得稅之沿革及其制度
004006 第六節意國所得稅之沿革及其制度
004007 第七節蘇聯所得稅之沿革及其制度
004008 第八節吾國所得稅之沿革及其制度
005 第四章吾國所得稅之課稅範圍及種類
005001 第一節所得來源與課稅範圍
005002 第二節營利事業所得之範圍
005003 第三節薪給報酬所得之範圍
005004 第四節證券存款所得之範圍
005005 第五節納稅義務人之地域與課稅範圍
006 第五章吾國所得稅之免稅規定
006001 第一節吾國所得稅之意義
006002 第二節營利事業所得之免稅範圍
006003 第三節薪給報酬所得之免稅範圍
006004 第四節證券存款所得之免稅範圍
007 第六章吾國所得稅之稅率及納稅額計算法
007001 第一節繼續營利事業所得之應用稅率及納稅額計算法
007002 第二節一時營利事業所得之應用稅率及納稅額計算法
007003 第三節公務人員及其他從事各業者薪給報酬所得之應用稅率及納稅額計算法
007004 第四節自由職業者所得之應用稅率及納稅額計算法
007005 第五節證券存款所得之應用稅率及納稅額計算法
008 第七章我國所得稅之課徵手續
008001 第一節總說
008002 第二節納稅人單位及課稅源泉之報告
008003 第三節所得額與納稅額之報告
008004 第四節調查
008005 第五節覆查
008006 第六節審查
008007 第七節行政訴願及行政訴訟
009 第八章我國所得稅之繳納方法
009001 第一節徵收稅款之機關
009002 第二節納稅之期限
009003 第三節納稅之負責人
009004 第四節繳納稅款之手續
009005 第五節關於納稅之會計處理
009006 第六節退稅及補稅
010 第九章我國所得稅之獎懲辦法
010001 第一節處罰規則
010002 第二節獎勵辦法
011 第十章營利事業所稅與資本
011001 第一節資本之意義及與營利事業所得稅之關係
011002 第二節股金與本金之意義及其決定標準
011003 第三節公積金之性質及與資本計算之關係
011004 第四節資本額之重行決定
012 第十一章營利事業所得稅與純益
012001 第一節純益之意義及其計算法
012002 第二節收益之性質及其會計問題
012003 第三節損費之性質及其會計問題
013 第十二章營利事業所得稅與資產之估價
013001 第一節估價之意義
013002 第二節估價問題之重要
013003 第三節財產之過大估價與過小估價
013004 第四節財產估價之一般法則
013005 第五節固定資產之估價
013006 第六節無形資產之估價
013007 第七節流動資產之估價
013008 第八節遞延資產之估價
013009 第九節長期投資之估價
014 第十三章所得稅之正確與會計管理
014001 第一節所得稅與會計之關係
014002 第二節吾國營利會計之一般缺點及其改良必要
014003 第三節會計管理制度上之改良
014004 第四節薄記方法上之改良
015 附錄一所得稅暫行條例及施行細則
016 附錄二所得稅徵收須知
017 附錄三所得稅解釋疑義

Language Chinese
Publication date October 1938 (民國二十七年)
Source
institution QS:P195,Q732353
(民國文獻)
主題
InfoField
所得稅;稅收管理;會計

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