File:NLC416-01jh004090-12759 關稅論.pdf

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關稅論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
童蒙正著
image of artwork listed in title parameter on this page
Title
關稅論
Publisher
商務印書館
Description

論述關稅的各種形式、種類、制度等，並述及有關不平等條約的簽訂和收回關稅自主權的經過。末附：1、進口稅則暫行章程；2、最近修正關稅稅則表；3、民國十九年中華民國海關進口稅稅制；4、海關出口稅則；5、中日關稅協定的研究

目錄
第一章 關稅概念
第一節 關稅之意義及其發達
第二節 關稅在租稅上之地位及其利弊
第三節 關稅之負擔
第二章 關稅種類
第一節 進口稅
第二節 出口稅
第三節 通過稅
第三章 關稅稅則
第一節 有稅品
第二節 無稅品
第三節 禁製品
第四章 關稅制度
第一節 國定稅則制度
第二節 協定稅則制度
第三節 國定協定稅則制度
第四節 最高最低稅則制度
第五章 課稅標準
第一節 從價稅
第二節 從量稅
第三節 複合稅選擇稅滑准稅
第四節 從價稅從量稅及其他稅之利弊
第六章 差別關稅
第一節 差別關稅之意義及其種類
第二節 國旗加重關稅
第三節 海運獎勵關稅
第四節 間接輸入加重關稅
第五節 相殺關稅
第六節 報復關稅
第七節 傾銷關稅
第八節 特惠關稅
第七章 最惠國條款
第一節 最惠國條款之意義及其沿革
第二節 最惠國條款之種類
第三節 最惠國條款之限制
第八章 關稅同盟
第一節 關稅同盟之意義
第二節 關稅同盟之種類
第三節 關稅同盟之組織
第四節 關稅同盟之利害
第九章 內國稅戾稅輸出獎勵金
第一節 內國稅
第二節 戾稅
第三節 輸出獎勵金
第十章 噸稅
第十一章 自由港及保稅堆棧
第一節 自由港
第二節 保稅堆棧
第十二章 關稅政策論
第一節 財政關稅與保護關稅
第二節 農業保護與工業保護
第三節 自由貿易論
第四節 保護貿易論
第一項 保護貿易論者之主張
第二項 保護貿易說之駁論
第五節 評自由保護論
第十三章 最近國際間之關稅運動
第一節 關稅休戰會議
第一項 關稅休戰會議之由來與其背景
第二項 關稅休戰會議之情形與其結果
第二節 美國最近之關稅運動
第三節 英國最近之關稅運動
第四節 歐洲大陸各國最近之關稅運動
第五節 日本最近之關稅運動
第一項 從協定關稅到保護關稅
第二項 歐戰以後之關稅政策
第三項 最近提高關稅運動之主張
第四項 由保護關稅到卡帖兒關稅
第五項 關稅收入之比率
第十四章 我國關稅制度之特質
第一節 國境關稅與內地關稅並征
第二節 國境關稅與內地關稅同受協定
第三節 關稅政策之不能確立
第十五章 我國關稅協定之經過
第一節 進口稅之協定
第二節 出口稅之協定
第三節 復進口半稅之協定
第四節 子口稅之協定
第五節 陸路關稅之協定
第六節 噸稅之協定
第七節 片面最惠國條款之協定
第八節 海關管理權之旁落
第九節 關款存放權之旁落
第十六章 我國收回關稅自主權之經過
第一節 巴黎和會收回關稅自主權之提案
第二節 華盛頓會議討論我國關稅問題之結果
第三節 關稅特別會議之情形
第四節 自動徵收二·五附加稅與關稅自主之發端
第五節 國民政府收回關稅自主權之經過
第六節 關稅自主與中日關稅協定
第十七章 關稅自主後稅則之修改
第十八章 日本嗾使滿洲偽國劫奪我東北海關之經過
附錄
一 進口稅則暫行章程
二 最近修正關稅稅則表
三 民國十九年中華民國海關進口稅稅則
四 海關出口稅則
五 中日關稅協定的研究

Language Chinese
Publication date 民國23[1934]
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 國家圖書館
主題
InfoField
關稅
中圖分類
InfoField
F745
拼音題名
InfoField
guan shui lun
載體形態
InfoField
[10],398,127頁

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