File:NLC404-01J001458-19545 直接稅通訊 1947年8期.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 ‎(1,550 × 2,079 pixels, file size: 602 KB, MIME type: application/pdf, 10 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary

[edit]
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8期
Publisher
財政部直接稅署[印刷者]
Description

第21期起尺寸：27cm

目錄
二、四類所得及綜合所得稅應納稅款計算公式舉例
西服業應徵利得稅1
西服業應徵利得稅2
財產出賣土地部份應否課徵綜合所得稅？
所謂「政府機關」不包括公營事業
演技地點流動可按次或按期徵收所得稅
行商無固定資本者以銷貨成本為其資本
搜集各國遺產稅法令委託外交部辦理
遺產估價審議委員會組織通則業經訂定各局應即根據擬訂組織規程呈部備核
湖北區試辦聘請當地戶籍員警為特約遺產稅調查員
養膳之財產應否計征遺產稅
遺產稅款之處理
虛報遺產稅免職
修正印花稅法要點
報關行所用抄單應貼印花（不另行文）
人事動態
督察動態
卅五年度生補費應即清結
零星收入款項放寬以每筆不滿五萬元為限（不另行文）
公文款式及用紙尺度均須劃一
加速處理敵偽產業辦法（不另行文）
處理德僑產業補充辦法
前衛生主署管衛生行政法規歸衛生部主管繼續有效（不另行文）
保障自由（不另行文）
特種營業稅法

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

[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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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whose copyright holder is a juristic person, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation, and all other applicable works enter the public domain 50 years after the death of the creator.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
current14:06, 19 August 2022Thumbnail for version as of 14:06, 19 August 20221,550 × 2,079, 10 pages (602 KB)PencakeBot (talk | contribs)Upload 直接稅通訊 1947年8期 (8/32) by 財政部直接稅署 (batch task; nlc:data_404,01J001458,19545; 民國期刊.6; 直接稅通訊)

You cannot overwrite 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:NLC404-01J001458-19545_直接稅通訊_1947年8期.pdf&oldid=703544785"