File:NLC416-11jh006075-55705 礦業稅法講義.pdf

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礦業稅法講義   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕山田新一講述
image of artwork listed in title parameter on this page
Title
礦業稅法講義
Publisher
[財務職員養成所]
Description

目錄
第一章 礦業稅法之概念
第一節 礦業稅之意義
第二節 礦業稅之性質
第三節 我國礦業稅之特色
第四節 礦業稅之沿革
第一 建國前滿洲之礦業概要
第二 建國當時之礦業稅
第三 現行礦業稅制度
第五節 礦業稅法之施行地域
第二章 礦區稅
第一節 納稅義務者
第一 通論
第二 礦業權
第三 租礦權
第二節 課稅客體
第三節 課稅標準及稅率
第一 課稅標準
第二 稅率
第四節 課稅方法
第一 通論
第二 所轄稅捐局
第三 納期及徵收
第三章 礦產稅
第一節 納稅義務者
第二節 課稅客體
第一 通論
第二 課稅礦物
第三 不課稅礦物
第三節 課稅標準及稅率
第一 課稅標準
第二 稅率
第四節 課稅方法
第一 通論
第二 所轄稅捐局
第三 課稅數量之申告
第四 課稅標準之決定
第五 納期
第五節 審查請求
第一 審查請求權
第二 審查請求手續
第三 審查決定
第四章 取締及罰則
第一節 取締
第一 納稅義務者之記帳義務
第二 稅務官吏之權限
第二節 罰則
第一 通論
第二 脫稅之罪
第三 違反命令規定之罪
第四 妨害稅務官吏職務執行之罪
第五章 地方稅之限制及附加稅
第一節 地方稅之限制
第一 通論
第二 對於礦區及礦產物之賦課限制
第三 對於礦業之賦課限制
第四 對於礦業施設之賦課限制
第二節 附加稅
第一 礦業稅附加稅之概念
第二 礦業稅附加稅之賦課徵收
第三 礦業稅附加稅之收入歸屬
第六章 新法與舊法之關係（經過規定）
第一 舊法當時之課稅遺漏之迫征規定
第二 對於舊礦區之舊稅率（礦區稅）適用規定
第三 對於舊礦區之稅率（礦區稅）減輕條文刪除
第四 礦業稅附加稅與礦業稅附加捐之徵收開廢期
第五 對於康德四年末改正之經過規定
附錄
一 關於滿洲五案件之協約拔萃
二 撫順煙臺煤礦細則

Language Chinese
Publication date 康德5[1938]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810.42
主題
InfoField
礦物資源 礦物資源 資源稅
中圖分類
InfoField
F810.42
載體形態
InfoField
34頁

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current11:39, 11 June 2023Thumbnail for version as of 11:39, 11 June 2023843 × 1,387, 40 pages (1.53 MB)PencakeBot (talk | contribs)Upload 礦業稅法講義 (1/1) by (日)山田新一講述 (batch task; nlc:data_416,11jh006075,55705; 民國圖書.6; 礦業稅法講義)

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