File:NLC416-01jh004364-12682 中國財政問題與立法.pdf

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中國財政問題與立法   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
曹國卿編著
image of artwork listed in title parameter on this page
Title
中國財政問題與立法
Publisher
正中書局
Description

分16章。側重論述我國租稅制度與立法的沿革和現狀，後數章分述國家與地方財政的劃分以及預算、公庫、決算制度的法制問題

目錄
第一章 田賦
第一節 我國田賦之沿革
第二節 我國土地法中之土地稅制
第三節 抗戰期中我國田賦整理政策
第二章 所得稅
第一節 我國所得稅之沿革
第二節 我國現行所得稅制
第三節 對於我國現行所得稅法之批評
第三章 遺產稅
第一節 我國現行遺產稅制
第二節 對於我國遺產稅法之批評
第四章 非常時期過分利得稅
第一節 我國現行過分利得稅制
第二節 對於我國現行過分利得稅制之批評
第五章 營業稅
第一節 我國營業稅之沿革
第二節 二十年公布之營業稅法
第三節 抗戰期中我政府修正之營業稅法
第四節 對於修正營業稅法之批評
第六章 印花稅
第一節 我國印花稅之沿革
第二節 抗戰前我國之印花稅制
第三節 抗戰期中我印花稅之改訂
第四節 對於我國現行印花稅制之批評
第七章 關稅
第一節 我國關稅之沿革
第二節 抗戰前我國之關稅制
第三節 抗戰時期我國關稅之設施
第四節 論我國戰後應采之關稅政策
第八章 鹽稅
第一節 我國鹽稅之沿革
第二節 我國之新鹽法
第三節 抗戰期中我國鹽稅之改制
第九章 統稅
第一節 抗戰前我國之統稅制度
第二節 對於我國抗戰前統稅制度之批評
第三節 抗戰時期我國統稅之變更
第十章 煙酒稅
第一節 我國煙酒稅之沿革
第二節 抗戰前我國之煙酒稅制
第三節 抗戰時期我國煙酒稅之變更
第四節 對於我國煙酒稅制之批評
第十一章 礦稅
第一節 我國礦稅之沿革
第二節 我國現行之礦稅制
第三節 對於我國礦稅之批評
第十二章 契稅
第一節 我國現行之契稅制
第二節 對我國契稅之批評
第十三章 國家與地方財政之劃分
第一節 民二以後國地財政之劃分
第二節 民十二曹錕憲法中國地財政之劃分
第三節 民十六財政部之國地財政之劃分
第四節 民十七全國財政會議對於國地財政之劃分
第五節 財政收支系統法中國地財政之劃分
第六節 新縣制下之縣財政
第七節 抗戰期中我國國地財政劃分之改訂
第十四章 我國預算制度
第一節 我國預算之編制
第二節 我國預算之審議
第三節 我國預算之執行
第四節 我國預算之監督
第五節 對於我國預算制度之批評
第十五章 公庫制度
第一節 我國之公庫制
第二節 評我國之公庫法
第十六章 決算
第一節 我國之決算制度
第二節 評我國之決算法
【參考書目】

Language Chinese
Publication date 民國36[1947]
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
財政
中圖分類
InfoField
F812.96
拼音題名
InfoField
zhong guo cai zheng wen ti yu li fa
載體形態
InfoField
230頁

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