File:NLC416-02jh002273-13804 比較租稅.pdf

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比較租稅   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
徐祖繩編纂
image of artwork listed in title parameter on this page
Title
比較租稅
Publisher
商務印書館
Description

綜合諸家租稅學說，列舉現行稅目，闡明中國稅制的變遷。分收益、所得、遺產、消費等類，並作性質上的比較

目錄
第一章 緒論
第一節 租稅之界說
一 租稅
二 租稅學
第二節 租稅之理論
一 有機體說
二 利益交換說
三 分擔說
四 犧牲說
五 保險說
六 社會政策說
第三節 租稅學上之術語
一 納稅人
二 租稅負擔人
三 課稅品
四 稅源
五 租稅之單位
六 稅率
七 課稅法
八 課稅用具
第四節 租稅之分類
一 以租稅物質為標準之分類
二 以租稅存續期間為標準之分類
三 以課稅品所在地為標準之分類
四 以課稅品之種類為標準之分類
五 以課稅方法為標準之分類
六 以租稅之歸著為標準之分類
七 以課稅之目的為標準之分類
第五節 租稅之原則
一 亞丹斯密之原則
二 華格南之原則
第六節 租稅之轉嫁與歸著
一 重農派學說
二 經濟學派之學說
三 樂天派之學說
四 悲觀派之學說
五 資本折算派之學說
六 折衷派之學說
七 算數派之學說
甲 租稅轉嫁之原理
乙 租稅轉嫁之種類
丙 轉嫁之條件
第七節 課稅及於經濟之影響
一 因課稅而增加人民之收入
二 因課稅而減少生產費
三 因課稅而降低一般利息
四 因課稅而擾亂產業之組織
第八節 租稅制度論
甲 單稅制
乙 復稅制
第二章 收益稅
第一節 關於收益稅之理論
第二節 田賦
一 關于田賦之理論
二 田賦之沿革
三 田賦之課稅法
四 各國之田賦
五 我國之田賦
六 田賦之轉嫁
第三節 家屋稅
一 關於家屋稅之理論
二 家屋稅之課稅法
三 各國之家屋稅
四 我國之家屋稅
五 家屋稅之轉嫁
第四節 營業稅
一 關於營業稅之理論及課稅法
二 各國之營業稅
三 我國之營業稅
四 營業稅之轉嫁
第五節 財產稅
一 關於財產稅之理論及課稅法
二 各國之財產稅
三 財產稅之轉嫁
第六節 礦稅
一 關於礦稅之理論及課稅法
二 中外各國之礦稅
第三章 所得稅
第一節 關於所得稅之理論
第二節 所得稅之課稅法
第三節 各國之所得稅
第四節 我國之所得稅
第五節 所得稅之轉嫁
第四章 行為稅
第一節 關於行為稅之理論
第二節 印花稅
一 關於印花稅之理論及課稅法
二 各國之印花稅
三 我國之印花稅
四 印花稅之轉嫁
第三節 登錄稅
一 關於登錄稅之理論及課稅法
二 各國之登錄稅
三 我國之登錄稅
四 登錄稅之轉嫁
第四節 遺產稅
一 關於遺產稅之理論及課稅法
二 各國之遺產稅
三 我國之遺產稅
四 遺產稅之轉嫁
第五節 運輸稅
一 關於運輸稅之理論及課稅法
二 各國之運輸稅
三 我國之運輸稅
四 運輸稅之轉嫁
第六節 價格增差稅
第五章 消費稅
第一節 關於消費稅之理論及課稅法
第二節 煙酒稅
一 關於煙酒稅之理論及課稅法
二 各國之煙酒稅
三 我國之煙酒稅
第三節 鹽稅
一 關於鹽稅之理論及課稅法
二 各國之鹽稅
三 我國之鹽稅
第四節 糖稅
一 關於糖稅之理論及課稅法
二 各國之糖稅
三 我國之糖稅
第五節 其他國內消費稅
一 茶稅
二 屠宰稅
三 絲繭稅
第六節 關稅
一 關於關稅之理論及課稅法
二 各國之關稅
三 我國之關稅
第六章 今後我國之租稅問題

Language Chinese
Publication date 民國19［1930］
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
bi jiao zu shui
載體形態
InfoField
［8］，278頁

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