File:NLC416-07jh003454-41363 中國所得稅論.pdf

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中國所得稅論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
張保福編著
image of artwork listed in title parameter on this page
Title
中國所得稅論
Publisher
正中書局[印行者]
Description

內分10章。分述所得稅的理論、方法、稅制、征課及會計制度等。附錄：歷年所得稅稅收預算數與實收數比較表、歷年所得稅分類稅收比較表、修正所得稅法及參考書目

目錄
第一章 所得稅之理論與方法
第一節 所得稅之史的演進
第二節 「所得」及「所得稅」釋義
第三節 所得稅課稅之範圍
第四節 所得稅之制度
第五節 所得稅之估課方法
第六節 所得稅之逃避與轉嫁
第七節 所得稅之減免規定與差別待遇
第八節 所得稅之復稅與退稅
第二章 中國所得稅初期史實
第三章 現行所得稅制之分析
第一節 課稅範圍
第二節 減免範圍
第三節 計算方法
第四節 繳納方法及征納手續
第五節 徵收機構
第四章 非常時期過分利得稅
第一節 籌辦經過
第二節 稅法規定
第五章 財產租賃出賣所得稅
第六章 所得稅征課上的估稅問題
第七章 中國所得稅的一般問題
第一節 現有所得稅法之檢討
第二節 征課農業所得稅問題
第三節 中英美新約成立後外商課稅問題
第四節 戰時所得稅征課上之特殊規定
第五節 新頒稅法之實施問題
第八章 所得稅及利得稅簡化稽徵辦法
第一節 簡化稽徵之理由與根據
第二節 簡化稽徵辦法
第三節 簡化稽徵辦法之批評
第四節 簡化稽徵辦法修正案
第九章 所得稅的會計制度
第一節 概述
第二節 所得稅會計制之特點
第三節 會計報告之種類
第四節 會計科目之分類及其編號
第五節 會計簿記之種類
第六節 會計憑證之種類
第七節 會計事務處理之程序
第十章 結論
附錄
甲表 歷年所得稅稅收預算數與實收數比較表
乙表 歷年所得稅分類稅收比較表

Language Chinese
Publication date 民國36[1947]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
336.2/15
主題
InfoField
所得稅
中圖分類
InfoField
F812.96
載體形態
InfoField
108頁

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