File:NLC416-01jh004160-12766 華北現行所得稅暫行條例解釋.pdf

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華北現行所得稅暫行條例解釋   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
中國聯合準備銀行調查室編纂
image of artwork listed in title parameter on this page
Title
華北現行所得稅暫行條例解釋
Publisher
中國聯合準備銀行調查室
Description

解釋1936年公布的所得稅暫行條例。附錄各類所得稅額報告表、扣繳清單格式及有關稅法文獻15種

目錄
第一編 緒論
所得稅之概念
第一章 所得及所得稅之意義
第二章 所得稅在租稅中之地位
第三章 所得稅演進之史略
第四章 所得稅之優點
第五章 所得稅之範圍
第六章 所得稅之制度
第七章 所得稅之徵課方法
第二編 本論
所得稅暫行條例解釋
第一章 總則（第一條，第二條）
第二章 稅率（第三條，第四條，第五條，第六條）
第三章 所得額之計算及報告（第七條，第八條，第九條，第十條，第十一條，第十二條）
第四章 調查及審查（第十三條，第十四條，第十五條，第十六條，第十七條）
第五章 罰則（第十八條，第十九條，第二十條）
第六章 附則（第二十一條，第二十二條）
第七章 所得稅主管徵收機關對所得稅暫行條例疑義之解釋例
第三編 有關所得稅暫行條例之現行有效法令
第一章 所得稅暫行條例施行細則
第二章 修正第一類營利事業所得稅徵收須知（附述草案改正各點要義）
第三章 修正第二類薪給報酬所得稅徵收須知（附述草案改正各點要義）
第四章 修正第三類證券存款所得稅徵收須知（附述草案改正各點要義）
第四編 結論
所得稅暫行條例之研討
附錄
（一） 各類所得額報告表及扣繳清單等格式
一 第一類營利事業所得額報告表
1 甲：（自繳用）甲乙兩項營利事業所得
2 乙：（自繳用）一時營利事業所得不能按資本計算者
3 丙：（自繳用）甲乙兩項營利事業因合併解散歇業轉盤之所得
4 丁：（扣繳用）買賣證券物品金銀貨幣所得
5 買賣證券物品金銀貨幣所得稅扣繳清單
6 （扣繳用）獎券中獎所得
7 獎券中獎所得稅扣繳清單
二 第二類薪給報酬所得額報告表
8 甲：（扣繳用）公務人員所得
9 公務人員所得稅扣繳清單
10 乙：（自繳用）自由職業者及其他從事各業者所得
11 丙：（扣繳用）自由職業者及其他從事各業者所得
12 自由職業者及其他從事各業者所得稅扣繳清單
三 第三類證券存款所得額報告表
13 甲：（扣繳用）公債利息所得
14 乙：（扣繳用）公司債利息所得
15 第三類公司債息所得稅扣繳清單
16 丙：（扣繳用）公司股息所得
17 第三類公司股息所得稅扣繳清單
18 丁：（扣繳用）存款利息所得
19 戊：（扣繳用）保險金額超過額所得
20 第三類存款利息所得稅扣繳清單
21 第三類貸款利息所得額報告表
22 第三類貸款利息所得稅繳納清單
四 其他有關表單
23 政府機關存款免稅證明書
24 教育慈善機關及團體基金存款免稅申請單
25 公務員及勞工法定儲蓄金存款免稅申請書
26 教育儲金免稅申請書
27 第一類公司報告表
28 第一類營利事業報告表
29 第二類自由職業者申報登記表
30 不稱銀錢莊號收受存款報告表
31 所得稅扣繳通知單
（二） 所得稅審查委員會組織規程
（三） 公務員所得稅報解手續
（四） 司法機關依所得稅暫行條例科罰追繳執行規則
（五） 所得稅提給獎勵金暫行辦法
（六） 所得稅退稅暫行辦法
（七） 第二類公務員薪給報酬所得稅退稅辦法
（八） 二十七年度第一類營利事業所得稅豁免令
（九） 華北各省所得稅仍須按照原制辦理之經過
（十） 統稅總局委託中國聯合準備銀行經收所得稅款辦法
（十一） 教育儲金免稅核定辦法
（十二） 所得稅暫行條例第二類第三款各自存款利息免稅標準
（十三） 華北統稅總局徵收藝員所得稅辦法
（十四） 其他重要參考資料（搜集事變後渝府所頒布有關所得稅之文件）
1 呆帳限制辦法
2 繳納所得稅變通辦法
3 營利事業所得稅征課臨時補充辦法
4 一時營利事業所得稅報繳辦法
5 戰事損失處理辦法之批示
6 杜防逃稅匿報資本之通令
（十五） 所得稅暫行條例暨其施行細則修正案與原案不同之各條文

Language Chinese
Publication date 民國29[1940]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
全國圖書館文獻縮微中心 國家圖書館
主題
InfoField
所得稅
中圖分類
InfoField
D929.6
拼音題名
InfoField
hua bei xian xing suo de shui zan xing tiao li jie shi
載體形態
InfoField
354頁

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