File:NLC416-01jh004404-12605 財政立法原理.pdf

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財政立法原理   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
吳崇毅著
image of artwork listed in title parameter on this page
Title
財政立法原理
Publisher
商務印書館
Description

着重研究財政立法程序，闡述財政法學理論。主要參考法國財政學理論著作編譯而成。全書分為總論、預算立法、租稅立法、公債立法4編，述及中國、法國和其他各國的財政立法問題。附錄：1.財政立法參考書一覽表；2.（法國）亞理克斯、謝慈二教授著作一覽表

目錄
張序（以收到先後為次）
王序
徐序
賈序
自序
例言
第一編 總論
第一章 研究財政立法之趣旨及其困難
第二章 財政立法之意義及其目的
第三章 財政立法之性質及其範圍
第四章 財政立法在法學上之地位
第五章 財政立法之演進
第六章 現代各國之重要財政問題
第一節 國家歲出膨脹
第二節 戰時財政問題
第七章 公共財政之兩大問題
第一節 公共負擔之決定問題
第二節 公共負擔之分配問題
第八章 財政學說之歷史
第二編 預算立法論
第一章 預算制度之起源
第一節 英國預算制度之沿革
第二節 法國預算制度之演進
第三節 中國預算制度之起源
第二章 預算法之準備及議定
第一節 預算法之準備
第一段 預算上估計之方法
第二段 預算技術上之法則
第二節 預算法之議定
第一段 預算議定之原則
第二段 預算法議定之程序
第三節 預算法之否決
第三章 預算法之執行
第一節 預算上收入之手續
第二節 預算上支出之手續
第四章 預算法執行之監督
第一節 預算法執行上監督之必要及其方法
第二節 預算法上之行政監督
第一段 國家收入上之監督
第二段 國家支出上之監督
第三節 預算上之司法監督
第一段 審查會計人員之賬目
第二段 對命令人員之監督
第四節 預算執行上之立法監督
第一段 對預算執行時之監督
第二段 對預算年度結束後之監督
第五節 預算執行上違法之處分及制裁
第五章 預算法施行之效果
第六章 預算法之內容及其格式
第三編 租稅立法論
第一章 租稅之意義及其性質
第二章 租稅之分類問題
第一節 定率稅與分配稅
第二節 比例稅與累進稅
第三節 直接稅與間接稅
第四節 資本稅與所得稅
第三章 遺產稅立法問題
第四章 所得稅立法問題
第五章 關稅立法問題
第六章 鹽稅立法問題
第七章 地價增值稅立法問題
第八章 憲法中之租稅權
第九章 租稅法之法律性質
第十章 租稅訴願法問題
第一節 租稅訴願之組織
第二節 租稅訴願之手續
第三節 租稅訴願之效果
第十一章 租稅法之施行
第一節 租稅之稅基權及徵收權
第二節 租稅法施行之監督權及裁製權
第十二章 租稅法之內容
第四編 公債立法論
第一章 公債概念
第二章 公債之分類
第三章 公債之發行
第一節 發行公債之條件
第二節 發行公債之方法
第四章 公債之法律制度
第一節 公債票之擔保
第二節 公債票之優待
第五章 公債權之施行
第六章 公債之調換與整理
第七章 公債之償還及廢棄
第一節 公債償還之方法
第二節 公債之廢棄
第八章 間接公債法問題
第一節 特別公債法
第一段 自動公債方法
第二段 獎券立法問題
第三段 強迫公債方法
第二節 發行紙幣法
第一段 財政與貨幣
第二段 強迫貨幣制度
第三段 分配公共負擔之貨幣方法
第九章 公債法之內容
附錄
跋

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
財政法-立法 立法-財政法
中圖分類
InfoField
D912.2
拼音題名
InfoField
cai zheng li fa yuan li
載體形態
InfoField
190頁

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