File:NLC416-01jh003498-11744 瓦格涅財政學提要.pdf

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瓦格涅財政學提要   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
童蒙正編
image of artwork listed in title parameter on this page
Title
瓦格涅財政學提要
Publisher
黎明書局
Description

此書彙輯瓦氏財政學的基本內容,提綱契領地加以敘述。全書分上、下兩編。上編專論資本主義國有化問題:下編闡述瓦氏對資本主義租稅政策的若干觀點。卷首有陳長蘅序及編者序,介紹瓦格涅的生平。附錄編者所著「社會政策與社會政策學會」及「瓦格涅的社會政策主張」二文

目錄
上篇 企業國家經營論
第一節 企業國家經營的概要
第二節 私經濟的收入概論
第一項 私經濟收入的三條件
第二項 適於私經濟收入的企業
第三節 國有田野論
第一項 從來學者之說
第二項 瓦格涅的意見
第三項 國有地的管理經營
第四節 國有森林論
第一項 森林國有的可否
第二項 國有林賣卻的贊否論
第三項 瓦格涅的意見
第四項 國有林的經營與行政
第五節 官營礦山業工場
第一項 礦山國有問題
第二項 冶金國有問題
第三項 採鹽國有問題
第四項 國有工場問題
第五項 國有住宅問題
第六節 商業、銀行業、有利動產
第一項 官營商業問題
第二項 官營銀行業問題
第三項 有利動產並特別基金
第七節 通信與運送
第一項 交通的性質
第二項 國家對於交通線路的態度
第三項 國家對於交通事業的態度
第四項 對於交通事業經營的主義
第五項 鐵道國有問題
第一款 從生產上分配上觀察鐵道之國有私有說
第二款 關於線路的普及選擇上之國有私有說
第三款 關於資本調達上之國有私有說
第四款 關於構造敷設費上之國有私有說
第五款 關於經營經營費上之國有私有說
第六款 關於賃率上之國有私有說
第七款 從政治上社會政策上並論理上觀察之國有私有說
第八款 鐵道政策的綱領
第六項 國家運河並官營航船業問題
第八節 企業國家經營論結論
下篇 租稅政策論
第一節 租稅政策論的概要
第二節 租稅的意義及理由
第一項 租稅的意義及目的
第二項 租稅存在的理由
第三項 租稅徵收的限制
第三節 租稅的最高原則
第一項 序論
第二項 財政政策上的原則
第三項 國民經濟上的原則
第一款 稅源的選擇
第二款 稅種的選擇並租稅的轉嫁
第三款 各種租稅轉嫁的法則
第四項 公正上的原則
第一款 租稅負擔的公正分配
第二款 課稅的一般普及
第三款 課稅的公平
第五項 財務行政上的原則
第一款 課稅的明確
第二款 納稅的便利
第三款 徵稅費的節約
第四節 租稅的體系
第一項 租稅體系與租稅原則
第二項 理想的租稅體系
第一款 總論
第二款 營利稅
第三款 所有稅
第四款 使用稅
第五款 租稅體系論結論
第三項 租稅體系的編成法
附錄
社會政策與社會政策學會
瓦格涅的社會政策主張

Language Chinese
Publication date 1931
publication_date QS:P577,+1931-00-00T00:00:00Z/9
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
全國圖書館文獻縮微中心 全國圖書館文獻縮微中心
主題
InfoField
財政學
中圖分類
InfoField
F810
拼音題名
InfoField
wa ge nie cai zheng xue ti yao
載體形態
InfoField
[16],150,20頁

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Date/TimeThumbnailDimensionsUserComment
current20:08, 10 June 2023Thumbnail for version as of 20:08, 10 June 20231,239 × 1,754, 193 pages (13 MB)PencakeBot (talk | contribs)Upload 瓦格涅財政學提要 (1/1) by 童蒙正編 (batch task; nlc:data_416,01jh003498,11744; 民國圖書.1; 瓦格涅財政學提要)

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