File:NLC416-01jh004129-12901 中國租稅問題.pdf

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中國租稅問題   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
朱契著作
image of artwork listed in title parameter on this page
Title
中國租稅問題
Publisher
商務印書館
Description

內容分「中國租稅制度之現狀」及「中國租稅制度之改革」兩編。卷末附作者歷年發表的有關中國租稅問題的論文目錄，心肝及前清與民國年間徵收稅務通知書、執照等實物影印資料

目錄
自序
緒論
第一編 中國租稅制度之現狀
a 收益稅系統
第一章 田賦
第一節 田賦概論
第二節 中國田賦之沿革
第三節 中國田賦之現狀
一 田制
二 田額
三 賦則
四 附加稅
五 徵收方法
六 各項稅收
七 丈量問題
第四節 土地法與中國田賦之改革（附土地增值稅）
第五節 結論（附洋米麥進口稅問題）
第二章 營業稅
第一節 泛論
第二節 中國營業稅之沿革
第三節 牙稅典當稅屠宰稅及其他特種營業稅
一 牙稅
二 當稅
三 屠宰稅
第四節 銀行業收益稅
第六節 交易所稅（附交易稅）
第七節 礦稅及漁稅
b 消費稅系統
第三章 關稅
第一節 關稅泛論
第二節 中國內地關稅（常關稅子口稅復進口稅轉口稅）
第三節 中國進口稅則之沿革
第四節 財政關稅抑保護關稅
第五節 傾銷貨物稅
第六節 單一稅則抑雙重稅則
第七節 中國出口稅問題
第四章 鹽稅
第一節 鹽稅泛論
第二節 鹽稅之沿革
秦漢以前及漢魏六朝
唐及五代
宋（引法之起源）
元
明（開中法之起源及綱鹽法之起源）
清
一 順治元年至道光十一年（綱法通行時代）
二 道光十一年至太平天國（淮漸福建等處改票時期）
三 太平天國時代（鹽法崩潰時期）
四 太平天國以後至清末（循環給運）
第三節 專商制問題
第四節 現今行鹽制度之分析
第五節 引岸問題
第六節 鹽稅與人民負擔（附二十四年全國鹽區稅率表）
第七節 鹽稅與財政收入
第八節 新鹽法及其批評
第五章 統稅
第一節 消費稅泛論
第二節 五種統稅之沿革
一 捲菸統稅
緣起
改辦統稅
第一次實行加稅
改七等為三等
新三級統稅制
由三級改為二級
第五次加稅
對於本國捲菸業之影響
二 棉紗火柴及水泥統稅
沿革
火柴統稅之影響
水泥統稅之影響
棉紗統稅之影響
三 麥粉統稅
四 薰煙火酒啤酒洋酒統稅
第三節 統稅與財政收入
第六章 煙酒稅
第一節 煙酒稅泛論
第二節 中國煙酒稅之沿革
第三節 中國煙酒稅之現情及其改良方案——煙酒公賣——煙酒稅捐
第四節 煙酒稅之稅收
c 轉移稅系統
第七章 印花稅
第一節 轉移稅泛論
第二節 中國印花稅之沿革
第三節 中國印花稅之現情及其改良方案
第四節 印花稅之稅收
第八章 契稅
第一節 契稅之沿革
第二節 契稅之現情
第二編 中國租稅制度之改革
第九章 所得稅問題
第一節 所得稅概論
第二節 生活最低限度及累進徵收方法
一 生活最低限度
二 累進方法上之研究
第三節 所得稅與中國
一 各國實行所得稅之條件及由收益稅系統過渡至所得稅之辦法
二 吾國過去試行所得稅之失敗
三 吾國實行所得稅之過渡辦法
第十章 財產稅及遺產稅問題
第一節 財產稅與中國
第二節 遺產稅與中國
第十一章 將來之稅制
第一節 過去稅制之缺點（農業稅及消費稅系統為中心）
第二節 將來之國稅及地方稅
第十二章 結論

Language Chinese
Publication date 民國25[1936]
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
稅收制度
中圖分類
InfoField
F812.96
拼音題名
InfoField
zhong guo zu shui wen ti
載體形態
InfoField
698頁

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