File:NLC416-07jh003450-41286 營業稅問題.pdf

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Original file (897 × 1,239 pixels, file size: 5.06 MB, MIME type: application/pdf, 133 pages)

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營業稅問題   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
侯厚培著
image of artwork listed in title parameter on this page
Title
營業稅問題
Publisher
大東書局[印行者]
Description

闡述營業稅的性質、征課、轉嫁與歸宿，以及中國實施營業稅問題。附錄《我國實施營業稅之經過》一文，並擇要列入當時頒布的法規

目錄
第一章 營業稅的性質
第一節 營業稅的意義
第二節 營業稅的起源
第三節 營業稅的特點
第二章 營業稅的課稅
第一節 課稅的標準
第二節 課稅的方法
第三章 營業稅的重複稅問題
第四章 營業稅的轉嫁與歸宿
第五章 中國舉辦營業稅問題
第一節 中國營業稅的沿革
第二節 舉辦營業稅的利益
第三節 雜稅之劃一及課稅範圍的規定
第四節 課稅方法的研究
附錄
我國實施營業稅之經過
一 令財會及裁厘會議籌議營業稅抵補裁厘
二 行政院令頒徵收大綱及補充辦法
三 財政部解釋徵收營業稅要點
四 財部修正各省營業稅章制

Language Chinese
Publication date 1931
publication_date QS:P577,+1931-00-00T00:00:00Z/9
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
336.2/3
主題
InfoField
工商營業稅
中圖分類
InfoField
F812.96
載體形態
InfoField
122頁

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current19:57, 10 June 2023Thumbnail for version as of 19:57, 10 June 2023897 × 1,239, 133 pages (5.06 MB)PencakeBot (talk | contribs)Upload 營業稅問題 (1/1) by 侯厚培著 (batch task; nlc:data_416,07jh003450,41286; 民國圖書.2; 營業稅問題)

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