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政大機構典藏 > 社會科學學院 > 財政學系 > 研究報告 > Item 140.119/45152

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/45152

Title:	委託金融機構經收國稅計付手續費之可行性
Authors:	鄭文輝;何怡澄;郭振雄;朱澤民
Contributors:	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
Keywords:	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）
Date:	2005
Issue Date:	2010-10-05 15:40:07 (UTC+8)
Abstract:	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.
Relation:	94mof003 應用研究委託研究研究期間: 9403~9411 研究經費: 880 千元
Data Type:	report
Appears in Collections:	[財政學系] 研究報告

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