File:NLC404-01J001458-19547 直接稅通訊 1947年10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10期
Publisher
財政部直接稅署[印刷者]
Description

第21期起尺寸：27cm

目錄
本署敦請名流舉行所得稅問題座談會
三十五年利得稅仍應依法追繳
上海所利得稅查帳改進辦法
利得稅征免舉例
醫師設調劑室代客配方收入應併入業務技藝報酬所得課稅
不論起息之時期何屬，六月一日起給付之利息均改徵百分之五
歇業商號申報在調整稅率前按調整前稅率課稅
財政部直接稅徵收機關徵收行商一時所得稅與各市縣主管商業機關及稅捐徵收機關工作聯繫辦法
舉辦特種營業稅釋疑
特種營業稅法施行細則
何謂進口商
遺產密告人應得獎金應如何計算？
被繼承人戰前債務扣除辦法
遺產稅國地共分繳納辦法疑義
印花
船票免納印花稅
總貼逾限清繳稅款其憑證以未貼印花處罰
商號應具備帳簿售貨應開發票
年度終了自收歲入款設「未繳自行收納款」科目處理本部前令處理辦法廢止（不另行文）
人事動態

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
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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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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whose copyright holder is a juristic person, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation, and all other applicable works enter the public domain 50 years after the death of the creator.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, 8 pages (582 KB)PencakeBot (talk | contribs)Upload 直接稅通訊 1947年10期 (10/32) by 財政部直接稅署 (batch task; nlc:data_404,01J001458,19547; 民國期刊.6; 直接稅通訊)

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