File:NLC416-01jh004350-12597 租稅各論.pdf

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租稅各論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔美〕沙里曼(E.R.A.Seligman)原著
image of artwork listed in title parameter on this page
Title
租稅各論
Publisher
商務印書館
Description

匯集作者所寫的論文編成。分為24章，論述租稅之沿革、各種租稅理論及美、英、德等十餘個國家的稅制。末三章專論戰費問題

目錄
第一章 租稅之沿革
一 任意貢獻與強迫賦役
二 直接稅與間接稅
三 直接稅之各形式
四 稅基之變遷
第二章 一般財產稅
一 財產稅之實際缺點
二 古代一般財產稅的歷史
三 中世初期財產稅的歷史
四 中世後期及近世的財產稅史
五 一般財產稅的理論
六 結論
第三章 單一稅
一 什麼是單一稅
二 一般學說
三 實施的缺點
1 財政上的缺點
2 政治上的缺點
3 道德上的缺點
4 經濟上的缺點
四 結論
第四章 雙重征課
一 由同一權力而生的雙重征課
二 由競爭的權力而生的雙重征課
第五章 遺產稅
第六章 公司稅
1 歷史
一 較早的公司稅
二 公司稅的沿革
1 銀行
2 保險公司
3 鐵路
4 其他公共役務公司
5 普通公司稅
6 公司特許徵稅
三 稅基
第七章 公司稅
2 原則
一 特許權稅
二 經濟學說
三 實際改良
四 法律關係
第八章 公司稅
3 複雜情形與結論
一 財產與債務之重複征課
二 所得與財產之重複征課
三 財產與資本之重複征課
四 由法權衝突而生之重複征課
1 公司財產之州際征課
2 公司券票之州際征課
3 非居住的股債票持有人之州際征課
4 收入或所得之州際征課
五 公司與券票持有人之徵課
六 稅的歸宿
七 地方征課
八 結論
第九章 近代的租稅問題
一 公道與社會的新經濟基礎
二 經濟分析與財政事實
三 實際問題
第十章 二十五年來租稅之進步
一 進步的一般
二 社會觀念與福利說
三 社會觀念與能力說
四 稅權之衝突
第十一章 州與地方收入之劃分
一 現在的困難
二 劃分的意義與利益
三 對於劃分的非難
四 劃分的歷史
五 結果
第十二章 州與聯邦財政之關係
一 效率與適當原則
二 相當原則
三 聯邦收入之分配
第十三章 征課確切之重要
一 民主主義與行政
二 美國的現狀
第十四章 公共收入之分類
一 初步的分類
二 警察權與課稅權
三 規費
四 特別派捐
五 公債
六 結論
第十五章 改良稅
一 起源
二 改良與征課
三 原則
第十六章 最近各國的租稅改良
1 一八九三——一八九五年之改良
一 英國
二 新西蘭
三 荷蘭
四 普魯士
第十七章 最近各國的租稅改良
2 一九○九——一九一○年之改良
一 大不列顛
二 英國之土地稅
三 德意志
四 德意志的不勞增價稅
五 澳洲
六 澳洲改良物之免稅
七 澳洲之所得稅及省與聯邦財政之關係
八 結論
第十八章 近世關於租稅的著述
一 德國
二 法國
三 意大利荷蘭與西班牙
四 瑞士
五 英國
六 美國
第十九章 美國之租稅報告
一 預備時期
二 第二期1870——1900
三 第三期1901——1910
四 市稅委會
五 最末期1910——1921
六 結論
第二十章 租稅改良之第二步
一 財產之分類
二 所得稅
第二十一章 聯邦州與地方收入之關係
一 問題
二 五分配方式
三 抉擇之道
第二十二章 戰費收入條例
一 歷史之回憶
二 戰費收入條例之概述
三 租稅負擔及其分配
四 所得稅
五 超過利潤稅
六 結論
第二十三章 戰費中公債與租稅之優劣
一 何謂戰爭費用
二 戰費能否分配於將來
三 戰爭之擔負應否與將來分擔
四 公債之弊
五 租稅之比較利弊
六 結論
第二十四章 戰費及其籌備方法
一 經費
二 收入
三 戰稅
四 公債

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
稅收理論
中圖分類
InfoField
F810.42
拼音題名
InfoField
zu shui ge lun
載體形態
InfoField
2冊([17],1262頁)

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