File:NLC416-11jh003224-55513 直接稅法令匯編.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file ‎(764 × 1,064 pixels, file size: 7.72 MB, MIME type: application/pdf, 227 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary

[edit]
直接稅法令匯編   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
立信會計師重慶事務所編
image of artwork listed in title parameter on this page
Title
直接稅法令匯編
Publisher
立信會計圖書用品社[發行者]
Description

內容包括所得稅、利得稅、遺產稅、印花稅、營業稅的有關法令規章共60餘種

目錄
甲、 所得稅之部
(一) 所得稅法
(二) 所得稅法施行細則
附：營利事業資產估價方法
第二類薪給報酬所得稅稅額表
(三) 財產租賃出賣所得稅法
(四) 財產租賃出賣所得稅法施行細則
附錄：財產租賃出賣所得稅計算公式
(五) 直接稅行性商登記辦法
(六) 確定資本額辦法
(七) 確定資本額補充辦法
(八) 修正所得稅第一類征課臨時補充辦法
(九) 確定並灶資本辦法
(十) 各地進出境貨物調查登記辦法
(十一) 商號保證納稅責任及稅款保證金處理辦法
(十二) 倉庫堆棧堆存商貨調查登記辦法
(十三) 代理業務調查登記辦法
(十四) 產廠暨批發商承受訂購或批銷貨物申報登記辦法
(十五) 資產折舊調整辦法
(十六) 呆帳限制辦法
(十七) 修正一時營利事業所得稅稽徵辦法
附：補充第十二項條文
附：稅款保證金收付辦法
附：稅款保證金改為百分之二十五訓令
(十八) 廢止徵收所得稅營利事業戰事損失十年攤提辦法
附：營利事業戰事損失分十年攤提抵補令
附：所得稅戰事損失補充規定
(十九) 審核營利事業特種費用標準
(二十) 藝員所得稅徵收辦法
(廿一) 教育儲金免稅辦法
(廿二) 中央公債庫券利息所得稅款繳報辦法
(廿三) 郵票代繳所得稅款辦法
(廿四) 淪陷區戰區納稅人繳納稅款及經收機關填寄報查暫行辦法
(廿五) 所得稅審查委員會組織規程
附：救濟辦法
(廿六) 財政部各省區所得稅機關審理訴願案件暫行規程
(廿七) 直接稅退稅暫行辦法
(廿八) 所得稅罰鍰暫行辦法
(廿九) 所得稅獎勵金暫行辦法
(三十) 所得稅科罰充獎規則
(卅一) 第一類營利事業所得稅解釋令
(1) 課稅範圍
(2) 資本額之確定
(3) 營利事業所得之決定
(4) 營業支出
(5) 所得稅之計算
(6) 存貨估價
(7) 折舊
(8) 房地產及公債之估價
(9) 所得稅之複查征繳與訴願
(卅二) 第二類薪給報酬所得稅解釋令
(1) 課稅範圍
(2) 所得稅之免稅
(3) 所得稅之決定與計算
(4) 稅款之扣繳及其他有關事項
(卅三) 第三類證券存款所得稅解釋令
(1) 課稅範圍
(2) 所得之免稅及其限制
(3) 所得額之計算
(4) 稅款之扣繳及其他有關事項
(卅四) 財產租賃出賣所得稅法令解釋
乙、 利得稅之部
(一) 非常時期過分利得稅法
(二) 非常時期過分利得稅法施行細則
附錄：非常時期過分利得稅計算公式
(三) 徵收非常時期過份利得稅寬恤小商及救濟戰事損失辦法
(四) 過份利得稅寬恤小商及救濟戰事損失辦法補充規定
(五) 修正計征利得稅對於戰事損失暨內遷費用處理標準
(六) 一時營利事業計征利得稅暫行辦法
(七) 過分利得稅告密人賞金暫行辦法
(八) 非常時期過分利得稅法解釋令
丙、 遺產稅之部
(一) 遺產稅暫行條例
(二) 遺產稅暫行條例施行條例
附錄：遺產稅計算公式
(三) 遺產評價規則
(四) 遺產評價委員會組織規程
(五) 遺產稅條例解釋令
丁、 印花稅之部
(一) 印花稅法
(二) 印花稅法施行細則
(三) 司法機關依印花稅法科罰及執行規則
(四) 督察印花稅規則
(五) 抽查印花稅規則
(六) 檢查印花稅規則
(七) 各縣檢查印花稅補充辦法
(八) 印花稅法解釋令
戊、 營業稅之部
(一) 營業稅法
(二) 營業稅法施行細則
附：營業總收入額計算表
(三) 鄉鎮營業稅稽徵辦法
(四) 康定暨西昌區營業稅查征辦法
(五) 營業稅法解釋令

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
MG/D929.6
主題
InfoField
直接稅
中圖分類
InfoField
D929.6 D922.220.2
載體形態
InfoField
216頁

Licensing

[edit]
This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
Public domain
This image is now in the public domain in China because its term of copyright has expired.

According to copyright laws of the People's Republic of China (with legal jurisdiction in the mainland only, excluding Hong Kong and Macao), amended November 11, 2020, Works of legal persons or organizations without legal personality, or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation. For photography works of natural persons whose copyright protection period expires before June 1, 2021 belong to the public domain. All other works of natural persons enter the public domain 50 years after the death of the creator.
According to copyright laws of Republic of China (currently with jurisdiction in Taiwan, Penghu, Kinmen, Matsu, etc.), all photographs and cinematographic works, and all works whose copyright holder is a juristic person, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation, and all other applicable works enter the public domain 50 years after the death of the creator.

Important note: Works of foreign (non-U.S.) origin must be out of copyright or freely licensed in both their home country and the United States in order to be accepted on Commons. Works of Chinese origin that have entered the public domain in the U.S. due to certain circumstances (such as publication in noncompliance with U.S. copyright formalities) may have had their U.S. copyright restored under the Uruguay Round Agreements Act (URAA) if the work was under copyright in its country of origin on the date that the URAA took effect in that country. (For the People's Republic of China, the URAA took effect on January 1, 1996. For the Republic of China (ROC), the URAA took effect on January 1, 2002.[1])
To uploader: Please provide where the image was first published and who created it or held its copyright.

You must also include a United States public domain tag to indicate why this work is in the public domain in the United States. Note that this work might not be in the public domain in countries that do not apply the rule of the shorter term and have copyright terms longer than life of the author plus 50 years. In particular, Mexico is 100 years, Jamaica is 95 years, Colombia is 80 years, Guatemala and Samoa are 75 years, Switzerland and the United States are 70 years, and Venezuela is 60 years.

čeština ∙ Deutsch ∙ English ∙ português ∙ română ∙ slovenščina ∙ Tagalog ∙ Tiếng Việt ∙ македонски ∙ русский ∙ മലയാളം ∙ ไทย ∙ 한국어 ∙ 日本語 ∙ 简体中文‎ ∙ 繁體中文 ∙ +/−


This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.

Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.
This image contains digital watermarking or credits in the image itself. The usage of visible watermarks is discouraged. If a non-watermarked version of the image is available, please upload it under the same file name and then remove this template. Ensure that removed information is present in the image description page and replace this template with {{Metadata from image}} or {{Attribution metadata from licensed image}}.

Caution: Before removing a watermark from a copyrighted image, please read the WMF's analysis of the legal ramifications of doing so, as well as Commons' proposed policy regarding watermarks.

If the old version is still useful, for example if removing the watermark damages the image significantly, upload the new version under a different title so that both can be used. After uploading the non-watermarked version, replace this template with {{Superseded|new filename|version without watermarks}}.
Bahasa Indonesia ∙ italiano ∙ eesti ∙ sicilianu ∙ Deutsch ∙ català ∙ magyar ∙ čeština ∙ română ∙ español ∙ português ∙ English ∙ hrvatski ∙ Plattdüütsch ∙ français ∙ Nederlands ∙ polski ∙ galego ∙ slovenščina ∙ suomi ∙ svenska ∙ Ελληνικά ∙ беларуская (тарашкевіца)‎ ∙ български ∙ македонски ∙ русский ∙ українська ∙ മലയാളം ∙ ไทย ∙ 日本語 ∙ 中文 ∙ 中文（简体）‎ ∙ 中文（繁體）‎ ∙ עברית ∙ العربية ∙ فارسی ∙ +/−

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current12:25, 23 April 2023Thumbnail for version as of 12:25, 23 April 2023764 × 1,064, 227 pages (7.72 MB)PencakeBot (talk | contribs)Upload 直接稅法令匯編 (1/1) by 立信會計師重慶事務所編 (batch task; nlc:data_416,11jh003224,55513; 民國圖書-PD2022.3; 直接稅法令匯編)

You cannot overwrite this file.

The following page uses this file:

Metadata

This file contains additional information such as Exif metadata which may have been added by the digital camera, scanner, or software program used to create or digitize it. If the file has been modified from its original state, some details such as the timestamp may not fully reflect those of the original file. The timestamp is only as accurate as the clock in the camera, and it may be completely wrong.

Retrieved from "https://commons.wikimedia.org/w/index.php?title=File:NLC416-11jh003224-55513_直接稅法令匯編.pdf&oldid=753533762"