File:NLC416-01jh004471-12654 非常時期過分利得稅之理論與實際.pdf

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非常時期過分利得稅之理論與實際   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
段逸珊著
image of artwork listed in title parameter on this page
Title
非常時期過分利得稅之理論與實際
Publisher
獨立出版社
Description

分緒論、過分利得稅之理論根據、過分利得稅之實施、過分利得稅改進之研究及結論5章，主張工商營利事業應差別課稅

目錄
趙序
高序
自序
第一章 緒論
第一節 過分利得稅之意義與目的
第二節 過分利得稅之特性與構成要素
第三節 過分利得稅之徵課方法與發生原因
第四節 過分利得稅之史實
第一目 過分利得稅之起源及演進
第二目 英美之過分利得稅
第三目 德國之過分利得稅
第五節 我國過分利得稅之檢討
第二章 過分利得稅之展視
第一節 過分利得稅之基本精神
第二節 過分利得稅與所得稅之區別
第三節 過分利得稅徵收之限制減免與補救辦法
第四節 征課時期之限制
第五節 過分利得稅之會計處理
第六節 過分利得稅與國民經濟之關係
第三章 過分利得稅之實施
第一節 過分利得稅之範圍
第二節 過分利得稅之稅率
第三節 過分利得稅稅額之計算
第四節 過分利得稅征課之機關方法及程序
第五節 逃稅之取締與罰則
第六節 調查與統計
第四章 過分利得稅改進之研究
第一節 過分利得稅之地位及其重要性
第二節 過分利得稅之優點與缺點
第三節 過分利得稅之回顧與前瞻
第四節 改進之商榷
第五章 結論

Language Chinese
Publication date 民國33[1944]
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
F812.96
拼音題名
InfoField
fei chang shi qi guo fen li de shui zhi li lun yu shi ji
載體形態
InfoField
106頁

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current22:19, 10 June 2023Thumbnail for version as of 22:19, 10 June 20231,239 × 1,754, 122 pages (4.74 MB)PencakeBot (talk | contribs)Upload 非常時期過分利得稅之理論與實際 (1/1) by 段逸珊著 (batch task; nlc:data_416,01jh004471,12654; 民國圖書.1; 非常時期過分利得稅之理論與實際)

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