裝卸人員職能基準貨物及貨櫃標示和編 號系統 K2 疲勞管理技巧 K3 貨物及貨櫃綁紮及鬆 綁作業系統、設備、管 理及現場操作系統的 操作重點
特種貨物及勞務 稅簡介
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特種貨物及勞務 稅簡介. 立法意旨. 鑒於現行稅制下，房屋及土地短期交易之移轉稅負偏低甚或無稅負，另高額消費帶動物價上漲引發民眾負面感受，為促進租税公平，健全房屋市場，營造優質租稅環境，以符合社會期待，有對特種貨物及特種勞務加徵稅負之必要，爰參考美國、新加坡、南韓及香港之立法例，擬具「特種貨物及勞務稅條例」，所徵收之稅課收入，循預算程序用於社會福利支出 。. 不動產. 依房屋現值按實際使用情形課 徵： 1. 住家用稅率 1.2 % 2. 非住家非營業用稅率 1.5 % 或 2 % 3. 非住家營業用稅率 3 %. 按地價總額超過累進起點地價 部分分級 課 徵： - PowerPoint PPT Presentation
Transcript of 特種貨物及勞務 稅簡介
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