File:NLC404-01J001458-19542 直接稅通訊 1947年5期.pdf

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直接稅通訊   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
財政部直接稅署
image of artwork listed in title parameter on this page
Title
直接稅通訊
Volume 1947年5期
Publisher
財政部直接稅署[印刷者]
Description

第21期起尺寸：27cm

目錄
兩周來本署重要工作
納稅保證人不履行責任應如何辦理？
十元以下款稅四捨五入計算
榮軍納稅問題
所利得稅
公司資本總額調整計算注意事項
除依稅法規定外請求減免緩徵所得稅概不批覆
各級政府公營事業應課所利得稅
不可抗力損失得從所得總額扣除
行住商不領證罰鍰提高
代理運輸等業應課過分利得稅
扣繳所得稅者獎金應即依法請發
卅五年度終了前歇業商號均課過分利得稅
逾期申報所利得稅依法處罰
薪水加成及生補費免徵綜合所得稅
更正二則
遺產稅
稅法第二四條解釋及告密獎金計算標準
民法繼承編施行後配偶繼承遺產依該法規定課稅
遺產稅之宣傳應與有關機關切實聯繫
遺產稅報表修訂
印花
貼現票據應如何貼印花稅票？
國外訂立憑證在國內使用者仍應貼印花稅票
銀行匯款回條應貼印花
以准購單為發貨憑證視同發票
輪船出售飯菜應立據貼花
印花稅違章案件處理劃一規定
戲院娛樂場所及成衣店照相館抽查檢查印花辦法已不適用
督察遺產稅注意要點
調整各局督導工作月報編報要點
人事動態
國庫收支結束展期
時間前進（不另行文）
各局發行刊物言論注意
國庫動態（續）

Language Chinese
Publication date 1947~[?]
Source
institution QS:P195,Q732353
(民國時期文獻 民國期刊)
館藏信息
InfoField
567.205

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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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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.
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current14:06, 19 August 2022Thumbnail for version as of 14:06, 19 August 20221,550 × 2,079, 8 pages (455 KB)PencakeBot (talk | contribs)Upload 直接稅通訊 1947年5期 (5/32) by 財政部直接稅署 (batch task; nlc:data_404,01J001458,19542; 民國期刊.6; 直接稅通訊)

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