File:NLC404-01J001458-19543 直接稅通訊 1947年6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6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
處理控案須視情節輕重——事實具體嚴予查究匿名無保內容空泛可不受理
限期成立設計考核委員會（不另行文）
所利得稅
各級稅務機關對各級商會行文程式
所利得稅繳款書加上大寫
利得稅獎勵金請給手續比照所得稅獎勵金請給辦法
中法條約簽訂以前法商仍應納所利得稅
公務員底薪及法定免稅額不適用課稅級距調整條例
行商不登記依法處罰公營及官商合辦事業得免登記
申請複查：先繳稅額二分之一
訴願：先繳全部稅款
一類所得申報減送附表
劃撥分店固定資金不能作為資本額
理髮業成衣業均課所得稅
所得稅法施行細則第五七條解釋
國營事業課所利得稅
遺產稅
五年前贈與財產在淪陷區未為移轉登記是否可視為遺產？
遺產稅告密給獎辦法第六條變通辦理
印花貼免
自售及委商銷印花辦法實施
檢查印花稅已請各機關協助
鐵路公路提貨單等應貼印花
免貼印花
公立學校學雜費收據，估價單，公務機關購物證明單，銀行內部傳票裝訂成冊
林故主席版印花禁止貼售
職員登記表冊劃一規定限即填報（不另行文）
人事動態
修正進出口貿易暫行辦法（不另行文）
財務罰鍰提獎各局直接分別解部署
特種考試稅務人員考試規則
卅六年特種考試稅務人員考試及格人員分發任用及旅費支給辦法
國庫動態（二續）

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

Licensing

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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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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.
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whose copyright holder is a juristic person, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation, and all other applicable works enter the public domain 50 years after the death of the creator.

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current14:06, 19 August 2022Thumbnail for version as of 14:06, 19 August 20221,550 × 2,079, 10 pages (654 KB)PencakeBot (talk | contribs)Upload 直接稅通訊 1947年6期 (6/32) by 財政部直接稅署 (batch task; nlc:data_404,01J001458,19543; 民國期刊.6; 直接稅通訊)

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