File:NLC511-13056735-68847 所得稅與會計十講.pdf

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所得稅與會計十講   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
徐永祚會計師事務所
image of artwork listed in title parameter on this page
Title
所得稅與會計十講
Publisher
徐永祚會計師事務所·上海
Description

目錄
001 第一講所得稅之意義
001001 一、所得稅之起源
001002 二、所得稅之性質
001003 三、所得稅課稅之範圍及種類
002 第二講所得稅之沿革
002001 一、英國
002002 二、美國
002003 三、德國
002004 四、法國
002005 五、日本
002006 六、意國
002007 七、蘇聯
002008 八、中國
003 第三講我國現行所得稅制度
003001 一、總說
003002 二、所得種類及課稅範圍
003003 三、稅額計算
004 第四講吾國現行所得稅制度（續）
004001 四、課稅手續
004002 五、納稅方法
004003 六、罰則
005 第五講所得稅與資本
005001 一、營利事業所得與資本
005002 二、股金與本金之意義及其會計問題
005003 三、公積金之意義及其會計問題
006 第六講所得稅與純益
006001 一、純益之意義及其計算法
006002 二、收益之性質及其會計問題
006003 三、損費之性質及其會計問題
007 第七講所得稅與資本之估價
007001 一、估價之意義
007002 二、估價問題之重要
007003 三、財產之過大估價與過小估價
007004 四、財產占價之一般法則
007005 五、各重要資產之適當估價法
008 第八講所得稅與會計之正確
008001 一、會計之功用與所得稅之關係
008002 二、會計之缺點與改良之必要
009 第九講所得稅與會計之管理
009001 一、會計組織
009002 二、內部牽制組織
009003 三、決算整理
010 第十講所得稅與簿記之改良
010001 一、改良綱要
010002 二、項目分類
010003 三、帳簿組織
010004 四、記帳手續

Language Chinese
Publication date 1937-03-01（民國二十六年三月一日）
Source
institution QS:P195,Q732353
(民國文獻)

Licensing

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Public domain
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current15:22, 2 May 2023Thumbnail for version as of 15:22, 2 May 2023866 × 1,287, 310 pages (19.06 MB)PencakeBot (talk | contribs)Upload 所得稅與會計十講 (1/1) by 徐永祚會計師事務所 (batch task; nlc:data_511,13056735,68847; 民國文獻-PD2022.1; 所得稅與會計十講)

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