File:NLC416-07jh007201-20042 廣東煙酒稅沿革，原名，廣東煙酒稅史.pdf

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廣東煙酒稅沿革，原名，廣東煙酒稅史   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
余啟中編述
image of artwork listed in title parameter on this page
Title
廣東煙酒稅沿革，原名，廣東煙酒稅史
Publisher
國立中山大學出版部 ([廣州])
Description

分「稅制」與「稅務行政」兩編，述各稅沿革、現行稅則、徵收機構、稅收概況等

目錄
上編 稅制
緒言
第一章 土煙酒類稅之沿革
第一節 前清開徵之緣起
第二節 民國初年之稅務概況
第三節 籌辦公賣之經過
第四節 煙葉出產及入境稅之開辦
附錄（一） 廣東全省煙葉出產及入境稅費徵收章程細則
附錄（二） 廣東全省煙葉出產及入境稅費徵收細則補充條文
第五節 北伐籌餉之加倍徵收
附錄 改定廣東煙酒公賣稅費專章
第六節 土酒過境稅之興革
第七節 廢商改委之經過
第八節 現行稅則
附錄（一） 煙類稅費征規程
附錄（二） 酒類稅費徵收規程
附錄（三） 煙酒類稅從價值百征率計算表
第二章 煙酒牌照稅之沿革
第一節 牌照稅費開辦之經過
第二節 煙酒牌照附加之開辦
第三節 沽酒牌照之修訂
第四節 藥酒牌照之開辦
附錄 廣東全省藥酒公賣稅費專章
第五節 開瓶沽酒牌照稅之開辦
附錄 酒館飯店牌照稅章程
第六節 煙酒牌照稅率之增加
附錄（一） 廣東省修正煙酒牌照稅費徵收規程
附錄（二） 廣東省修正酒類牌照稅費徵收章程
第七節 近年稅則之修正
附錄（一） 國民政府財政部煙類營業牌照稅暫行章程
附錄（二） 國民政府財政部煙類營業牌照稅暫行章程施行細則
附錄（三） 酒類營業牌照稅暫行章程
附錄（四） 國民政府財政部酒類營業牌照稅暫行章程施行細則
附錄（五） 廣州市煙酒商店營業牌照等級調查表
第三章 酒餅稅之沿革
第一節 開辦之經過
附錄 廣東煙酒事務局暫定徵收酒餅稅費章程
第二節 現行稅則
附錄 酒餅稅費徵收規程
第四章 洋酒類稅之沿革
第一節 洋酒牌照稅之開辦
第二節 洋酒印花稅之開辦
附錄（一） 修正煙酒印花稅條例
附錄（二） 修正煙酒印花稅條例施行細則
第三節 洋酒牌照稅之修訂
附錄 修正洋酒牌照簡章
第四節 洋酒印花稅之歸併徵收
第五節 奧加可印花稅之沿革
附錄（一） 修正奧加可印花稅章程
附錄（二） 修正奧加可印花稅施行細則
第六節 現行稅則
附錄（一） 國民政府財政部洋酒類稅暫行章程
附錄（二） 國民政府財政部洋酒類稅稽查規則
附錄（三） 國民政府財政部洋酒類稅罰金規則
附錄（四） 洋酒批發價格及現徵稅率表
第五章 捲菸統稅之沿革
第一節 中央政府開辦捲菸統稅之經過
第二節 廣東捲菸印花稅之開辦
第三節 廣東捲菸統稅之改辦
附錄 修正財政部徵收捲菸統稅條例
第四節 近年稅制之改革
附錄 各煙公司出品捲菸批發價格及應納稅級表
下編 稅務行政
第六章 徵收機關
附錄（一） 各省煙酒公賣局暫行章程
附錄（二） 國民政府財政部煙酒公賣處組織章程
附錄（三） 廣東省財政廳煙酒稅局暫行組織章程
附錄（四） 財政部直轄各省煙酒事務局組織章程
附錄（五） 廣東事務局暨所屬局所組織章程施行細則
附錄（六） 財政部直轄各省印花煙酒稅局組織章程
附錄（七） 財政部廣東省印花煙酒稅局辦事細則
附 捲菸稅徵收機關
附錄（一） 財政部各省捲菸統稅局暫行組織章程
附錄（二） 財政部各省捲菸統稅查驗所暫行組織章程
附錄（三） 財政部各省區統稅局暫行組織章程
附錄（四） 財政部統稅局各省區統稅局所屬統稅查驗所分所暫行組織章程
附錄（五） 財政部統稅署各省區統稅局所屬管理所暫行組織章程
第七章 徵收區域
附錄 廣東省煙酒事務局暨所屬各分局所徵收區域表
附 捲菸稅徵收區域
附錄 粵桂閩統稅局系統表
第八章 徵收經費
附錄 廣東煙酒事務局暨所屬各分局所員役經費表
第九章 支解手續
附錄 廣東煙酒事務局所屬各煙酒事務分局支解稅款規程
第十章 徵收考成
附錄（一） 各省印花煙酒稅局徵收考成章程
附錄（二） 財政部徵收稅捐考成條例
第十一章 稅收概況
附錄（一） 民國以來煙酒稅費實收數額表
附錄（二） 廣東煙酒事務局民國十九年度煙酒稅收預算表
附錄（三） 廣東捲菸統稅收入表

Language Chinese
Publication date 民國22[1933]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
主題
InfoField
煙稅 酒稅
中圖分類
InfoField
F812.96
拼音題名
InfoField
guang dong yan jiu shui yan ge， yuan ming， guang dong yan jiu shui shi
載體形態
InfoField
290頁

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current20:45, 10 June 2023Thumbnail for version as of 20:45, 10 June 2023843 × 1,222, 302 pages (8.57 MB)PencakeBot (talk | contribs)Upload 廣東煙酒稅沿革，原名，廣東煙酒稅史 (1/1) by 余啟中編述 (batch task; nlc:data_416,07jh007201,20042; 民國圖書.2; 廣東煙酒稅沿革，原名，廣東煙酒稅史)

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