File:NLC511-023031103090306-54966 奉天財政月刊 第12卷.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(3,929 × 5,879 pixels, file size: 10.94 MB, MIME type: application/pdf, 84 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary[edit]

奉天財政月刊   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
財政廳月刊處
image of artwork listed in title parameter on this page
Title
奉天財政月刊
Volume 第12卷
Edition 遼寧省圖書館 2011年3月
Publisher
財政廳公報處
Description

《奉天財政月刊》第二十七號目錄
省長命令五則
財政廳命令十二則
查本廳邇來撤換綏中莊河東豐各稅捐局長或因稽徵不力收數減色或因違章被控查有實據均系咎有應得並非故意苛求各局長或不明此中原委致生疑慮甚有輾轉……
查本廳每月通令法價現洋系專為從量收稅之用至於從價徵收之稅如銷場貨物其原來發貨單內系現大洋或金鈔票爐銀數目者應按當地實在市價折成奉大洋再行合算……
查各縣辦理出房契稅曾經本廳規定十六年度比額列表呈送在案茲查各縣十六年度經征契稅正款現已報齊共計實收稅款大洋一千零七十一萬二千九百九十七元……
奉天財政廳規定各縣十七年度經收契稅正款額數總表;由十七年七月起至十八年六月底止
省長公署訓令第五百九十號內開案准東三省保安總司令部秘書廳佳電通告本星期重要行政事項內開總司令布告停募金融公債……
省長公署令開前以東三省官銀號為全省金融機關有代理國庫省庫之責凡省內外各機關暨官有營業所有公款均應撥存官銀號存儲曾經令廳轉行遵辦在案誠恐日久……
查現行統稅章程自第二十條至二十二條規定凡運銷貨物由起運稅局填發護照同時並應通知銷地局所以憑查驗惟填寫票照手續繁雜每值各局事務叢積時間忙促之際……
查近來各縣對於地方公款稍有餘存動輒藉端擅支跡近浮冒且平時不思量人為出任意鋪張迨至款不敷用即飾詞呈請由地畝加收捐款或立名另征雜捐甚有舉辦……
案據委員張俊武呈稱調查遼陽稅局情形仰祈鑒核事竊職案奉廳令調查南滿沿線各局稅收情形等因奉此遵即馳赴海城蓋平復縣調查業經呈報在案茲查遼陽稅捐……
呈請解釋人力手工製成貨物納稅辦法由
呈為擬將營業捐劃歸商會包納由
呈報甲長邸孟炎竊取票款擬送法庭治罪並責令委員包賠由
呈為查復東華瓷業公司組織及製造各種物品情形由
呈為請示焦炸煤類應否徵收銷場稅由
呈為凌格飯店漏貼煙酒特稅印花擬罰辦情形由
印花稅處訓令;查本省施行印花稅歷有年所商民貼用習慣業已逐漸養成銷數亦遞有進步乃自本年三月分起不惟未見長征反致頓形銳減除三月分本溪開通康平瞻榆等四縣四月分……
印花稅處訓令;案查前以各縣對於印花推銷不力收數銳減曾經通令認真整頓並規定自本年度起遵照懲獎章程每三個月實行考核一次等因在案又查本省考核各屬辦理印花稅……
印花稅處訓令;省長公署訓令以省議會咨送建議減輕當稅一案關於印花稅一項行處妥議具覆等因當查當票印花前任規定奉小洋二十元起貼行之已經數月金融狀況尚未回復……
印花稅處訓令;案據新民縣知事劉忠恕呈稱各代售印花機關時向商號派銷印花並從前法價迭漲奸商預為囤積致各商積存甚多職縣推銷稽滯多由於此知事考成攸關亟圖補救茲……
印花稅處訓令;案本處前於民國十六年九月刊發印花稅法令摘要現因貼稅額業經改訂並有應行增入之案已不適用茲持重行刊布以免誤會而資遵守除呈報備案並分別函咨令……
呈報減銷印花情形擬定辦法附具商號存票清冊及憑單格式請核示由
呈為請示商家憑飛賬稽鋪墊帳應否按年續貼印花由
各省區考核印花稅劃一辦法
新刊印花稅法令摘要
呈省長為官有營業購置材料物品應照章納稅文
呈省長為遵議東夾荒墾費可照地價提成章程各半分劈文
函復黑龍江財政廳為石灰與煤稅徵收辦法文
印花處咨山海關監督為銷售印花應掛牌零售勿再派送以免商民囤積文
奉天財政廳民國十七年九月分收入計算書
奉天省財政廳民國十七年九月份支出計算書

Language Chinese
Source
institution QS:P195,Q732353
(民國文獻)

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.

File history

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

Date/TimeThumbnailDimensionsUserComment
current18:53, 4 May 2023Thumbnail for version as of 18:53, 4 May 20233,929 × 5,879, 84 pages (10.94 MB)PencakeBot (talk | contribs)Upload 奉天財政月刊 第12卷 (12/30) by 財政廳月刊處 (batch task; nlc:data_511,023031103090306,54966; 民國文獻-PD2022.1; 奉天財政月刊)

Metadata