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題名 委託金融機構經收國稅計付手續費之可行性
作者 鄭文輝;何怡澄;郭振雄;朱澤民
貢獻者 財政部國庫署
私立大專校院{亞洲大學};國立政治大學財政系
關鍵詞 國稅徵收;委託代收;手續費;national tax collection;consigned collection;service charge;財政(含金融,保險)
日期 2005
上傳時間 5-十月-2010 15:40:07 (UTC+8)
摘要 中文摘要:本研究重點,在於比較國內金融機構經收國稅不同作業程序之成本,並探討委託金融機構經收國稅手續費之計費標準、給付數額及給付方式,以評估委託金融機構經收國稅計付手續費之可行性。 Abstract: The main points of the study are : 1.To study the different costs of financial institutions consigned to collect national taxes in different processing procedures. 2.To study the paying procedure,the calculation of service charges and total service cost if national treasury consigning the financial institutions to collect national taxes. 3.To evaluate the feasibility of paying the service charges to the financial institutions consigned to collect national taxes.
關聯 94mof003
應用研究
委託研究
研究期間: 9403~9411
研究經費: 880 千元
資料類型 report
dc.contributor 財政部國庫署en_US
dc.contributor 私立大專校院{亞洲大學};國立政治大學財政系en_US
dc.creator (作者) 鄭文輝;何怡澄;郭振雄;朱澤民zh_TW
dc.date (日期) 2005en_US
dc.date.accessioned 5-十月-2010 15:40:07 (UTC+8)-
dc.date.available 5-十月-2010 15:40:07 (UTC+8)-
dc.date.issued (上傳時間) 5-十月-2010 15:40:07 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/45152-
dc.description.abstract (摘要) 中文摘要:本研究重點,在於比較國內金融機構經收國稅不同作業程序之成本,並探討委託金融機構經收國稅手續費之計費標準、給付數額及給付方式,以評估委託金融機構經收國稅計付手續費之可行性。 Abstract: The main points of the study are : 1.To study the different costs of financial institutions consigned to collect national taxes in different processing procedures. 2.To study the paying procedure,the calculation of service charges and total service cost if national treasury consigning the financial institutions to collect national taxes. 3.To evaluate the feasibility of paying the service charges to the financial institutions consigned to collect national taxes.en_US
dc.format application/pdfen_US
dc.format.extent 725317 bytes-
dc.format.mimetype application/pdf-
dc.language zh-TWen_US
dc.language.iso en_US-
dc.relation (關聯) 94mof003en_US
dc.relation (關聯) 應用研究en_US
dc.relation (關聯) 委託研究en_US
dc.relation (關聯) 研究期間: 9403~9411en_US
dc.relation (關聯) 研究經費: 880 千元en_US
dc.subject (關鍵詞) 國稅徵收;委託代收;手續費;national tax collection;consigned collection;service charge;財政(含金融,保險)en_US
dc.title (題名) 委託金融機構經收國稅計付手續費之可行性zh_TW
dc.type (資料類型) reporten