File:NLC416-06jh009354-80059 遺產稅.pdf

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遺產稅   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
金國寶著
image of artwork listed in title parameter on this page
Title
遺產稅
Publisher
商務印書館[發行者]
Description

分緒論、各國遺產稅制度、課稅之範圍、財產之評價、親等差別、其他差別辦法、扣除金、逃稅與贈與、課稅之程序與手續、年金之現值、我國之遺產稅等11章。附錄計算表、有關法規條文、書目、索引等4種（共26頁）

目錄
第一章 緒論
第一節 沿革
第二節 種類
第三節 遺產稅與繼承稅之優劣
第四節 聯邦國之遺產稅
第五節 遺產稅於財政上之地位
第六節 用途
第七節 中央與地方間稅收之分配
第二章 各國遺產稅制度
第一節 英國
第二節 美國
第三節 法國
第四節 日本
第五節 德國
第六節 意大利
第七節 各國制度之比較
第三章 課稅之範圍
第一節 課稅之標準
第二節 納稅義務者
第三節 課稅財產與免稅財產
第四章 財產之評價
第一節 概說
第二節 不動產
第三節 牌號權與無形財產
第四節 年金
第五節 終身收益權延期承襲權與回復權
第五章 親等差別
第一節 親等差別之理論
第二節 親等與等級
第三節 累進
第四節 免稅
第五節 其他問題
第六章 其他差別辦法
第一節 慈善事業之捐贈
第二節 海陸軍人之免稅
第三節 被繼承人或繼承人之子女人數
第四節 子女已有之財富
第五節 短期內繼承多次之救濟
第六節 外國繼承人
第七節 無遺囑之繼承
第八節 其他
第七章 扣除金
第一節 總遺產與淨遺產
第二節 債務
第三節 喪葬費用
第四節 遺產管理費
第五節 捐稅
第六節 其他扣除金
第八章 逃逸及贈與
第一節 逃稅之途往
第二節 贈與之種類
第三節 贈與之課稅
第四節 贈與之免稅
第九章 課稅之程序與手續
第一節 申報
第二節 稅額之決定及通知
第三節 納稅
第四節 救濟
第十章 年金之現值
第一節 定期年金
第二節 延期年金
第三節 永續年金
第四節 終身年金
第五節 有限生命年金
第六節 期初付年金
第十一章 我國之遺產稅
附錄
一 計算表
第一表 美國經驗死亡表
第二表 一元終身年金現值表(根據美國經驗死亡表利息5%)
第三表 一元終身年金現值表(根據保險公司合併經驗死亡表利息4%)
第四表 一元年金現值(7%—10〓%)
二 有關係之法規條文
一 民法親族編及繼承編
二 財政收支系統法
三 參考書目
四 索引

Language Chinese
Publication date 民國26[1937]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
567.23/98
主題
InfoField
遺產贈予稅
中圖分類
InfoField
F810.42
載體形態
InfoField
[12],196頁

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