File:NLC416-01jh004414-12633 英國所得稅論.pdf

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英國所得稅論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
金國寶著
image of artwork listed in title parameter on this page
Title
英國所得稅論
Publisher
商務印書館
Description

分6章。敘述英國在第一次世界大戰前後的所得稅制度及其改革，並述及各國制度之比較

目錄
第一章 導言
第一節 租稅思想之變遷
第二節 能力之標準
第三節 所得之意義
第二章 大戰前之所得稅
第一節 英國法律上之純所得
第二節 平均制度
第三節 所得稅之沿革
第四節 所得稅法之回顧
第五節 一九一四年之財政法案
第三章 大戰期中之所得稅
第一節 概說
第二節 負擔之加重
第三節 救濟辦法
第四章 大戰後之所得稅
第一節 改革之原因
第二節 所得稅改革委員會之事業
第三節 差別
第四節 免稅限制與家庭負擔救濟
第五節 累進
第六節 復稅
第七節 附稅
第八節 人壽保險救濟
第九節 其他救濟辦法
第五章 公司利益稅
第一節 財政政策上之理由
第二節 稅率
第三節 適用之範圍
第四節 計算利益之方法
第六章 各國制度之比較
第一節 家庭救濟
第二節 差別
第三節 累進

Language Chinese
Publication date 民國24[1935]
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
所得稅
中圖分類
InfoField
F815.613
拼音題名
InfoField
ying guo suo de shui lun
載體形態
InfoField
90頁

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current22:13, 10 June 2023Thumbnail for version as of 22:13, 10 June 20231,239 × 1,754, 100 pages (5.17 MB)PencakeBot (talk | contribs)Upload 英國所得稅論 (1/1) by 金國寶著 (batch task; nlc:data_416,01jh004414,12633; 民國圖書.1; 英國所得稅論)

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