File:NLC404-01J001458-19978 直接稅通訊 1948年21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: 1.21 MB, MIME type: application/pdf, 20 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 1948年21期
Publisher
財政部直接稅署[印刷者]
Description

第21期起尺寸：27cm

目錄
元旦告全國同仁
釋稅徽
稅收與稅政
直接稅之現狀與改進計劃
如何改進所得稅
特種營業稅之現狀
我國徵收遺產稅之困難與改進
營利事業及自由職業者業務所登記情形迅即具報——不申請登記者依行政執行法辦理
稅收劃分年度標準及變更繳款書要點
郵電事業所得不征所得稅
所得稅各項通知書報核聯免予呈核
分類所得稅徵收資料迅即整理具報
所得稅及特種營業稅稅法英譯本經檢發各局
遺產稅審查複查決定後一個月內將稅款繳庫
中央中國航空公司應課特營稅交部已令迅行依法辦理
匯款回單或收據應依十一目貼印花
印花稅繳款書及配撥憑單等各局應自行仿印
寺廟財產不能作共有財產征遺產稅
卅七年度第一次特考稅務人員考試定於二月廿三日起舉行
速辦特考手續
查征所所在地未設代庫機構者應即查報
各局追加經費業經核撥
各局三十七年度經補費已由庫一次簽撥六個月
書單印製費扣繳及告密獎金追加預算經核定核配
遼吉兩區卅七年度上半年經費預撥半年
財政部各區貨物稅局及直接稅局會計室辦事通則
慎密保管電碼密本嚴格實施二重作業
縣市公產租佃辦法條文修正（不另行文）
月會第一周星期一舉行（不另行文）
省營企業整理辦法（不另行文）

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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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
current14:07, 19 August 2022Thumbnail for version as of 14:07, 19 August 20221,550 × 2,079, 20 pages (1.21 MB)PencakeBot (talk | contribs)Upload 直接稅通訊 1948年21期 (21/32) by 財政部直接稅署 (batch task; nlc:data_404,01J001458,19978; 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:NLC404-01J001458-19978_直接稅通訊_1948年21期.pdf&oldid=703544845"