國稅問與答-營業稅
From the dataset abstract
彙整營業稅常見疑難問題，供納稅人瞭解相關規定。依其性質分為8大類：1.營業稅的課稅範圍、2.營業稅的減免範圍、3.營業稅稅額應如何計算、4.營業稅稽徵程序相關規定、5.兼營營業人營業稅額應如何計算、6.營業稅的罰則為何、7.如何使用統一發票、8.營利事業會計帳簿憑證應如何管理。
Source: 國稅問與答-營業稅
Data Dictionary
| Column | Type | Label | Description |
|---|---|---|---|
| 類別 | text | ||
| 問題 | text | ||
| 解答 | text |
Additional Information
| Field | Value |
|---|---|
| Data last updated | September 23, 2020 |
| Metadata last updated | September 23, 2020 |
| Created | September 23, 2020 |
| Format | CSV |
| License | No License Provided |
| Created | over 4 years ago |
| Media type | text/csv |
| Size | 99,036 |
| datastore active | True |
| format | CSV |
| has views | True |
| id | 0a32fc39-5551-4af4-871a-b52ea8453fea |
| last modified | over 4 years ago |
| md5 | b03574f68cfa7b2423b0b69237510fbc |
| on same domain | True |
| package id | 730159b4-54c9-432b-b289-a367aa3d137c |
| proxy url | https://scidm.nchc.org.tw/en/dataset/730159b4-54c9-432b-b289-a367aa3d137c/resource/0a32fc39-5551-4af4-871a-b52ea8453fea/nchcproxy/%E5%9C%8B%E7%A8%85%E5%95%8F%E8%88%87%E7%AD%94-%E7%87%9F%E6%A5%AD%E7%A8%85 |
| revision id | 7413bcdf-53ec-466c-858e-b44e631877ef |
| sha256 | 62f832d868164f948046b33f9c37eb14b6b54f373bd276aea8080a519e1e0783 |
| state | active |
| url type | upload |
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