File:NLC416-02jh002275-13817 中國海關之實際狀況.pdf

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Summary[edit]

中國海關之實際狀況   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
華民編
image of artwork listed in title parameter on this page
Title
中國海關之實際狀況
Publisher
神州國光社
Description

分10章，敘述中國海關的歷史、稅率、稅則、制度、組織、財務、華洋職員待遇對比、關制弊端及對關稅自主過渡時期的建議等

目錄
第一章 緒言
第二章 海關之歷史
第一節 閉關自守時代
第二節 關稅協定通商開始時代
第三節 海關關政統一時代
第四節 外人管理海關時期
第五節 努力關稅自主時期
第三章 海關稅率及稅則
第一節 進口稅
第二節 出口稅
第三節 子口稅
第四節 沿口稅
第五節 噸稅
第六節 碼頭稅
第七節 河港修築稅
第八節 常關稅
第四章 特別待遇制度
第一節 戾稅制度
第二節 免重征制度
第三節 保稅倉庫制度
第四節 紅箱制度
第五節 派司制度
第五章 海關行政各種手續
第一節 進口手續
第二節 出口手續
第三節 海關幣制及權衡制
第四節 過口埠及其納稅方法
第六章 海關組織及行政制度
第一節 總稅務司與稅務督辦及稅務司與海關監督
第二節 中央機關
第三節 地方機關
（一） 印刷部行政系統
（二） 工務部行政系統
（三） 海務部行政系統
第四節 稅務部
（一） 港務科
（二） 徵稅科
（三） 察驗科
第七章 海關華洋職員待遇比較
第一節 關制改良前的華洋職員待遇比較
（一） 海關華洋職員在改革前的待遇比較表
（二） 關制改革前海關職員月薪比較表
（三） 附關制改革前全國海關職員總數表
（四） 附關制改革前全國關職員人數分配表
第二節 關制改革後華洋職員待遇比較
（一） 海關華洋職員在關制改革後待遇比較表
（二） 關制改革後華洋職員月薪比較表
（三） 附關制改良後全國各關職員總數表
（四） 附關制改革後全國各關華洋職員分配表
第八章 海關稅收及開支概況
第一節 海關稅收概況（附表）
第二節 海關開支概況
（一） 海常各關及關監督行政經費
（二） 徵收及匯解各關稅款之費用
（三） 清償外債及賠款（附表）
（四） 奉政府命令特提之款
第九章 現行關制之劣點
第一節 稅率過低國貨受制
第二節 外員專橫職務不均
第三節 賞罰不當營私賄賂
第十章 關稅自主過渡時代之擬議
第十一章 結論

Language Chinese
Publication date 民國22［1933］
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
海關
中圖分類
InfoField
F752.96
拼音題名
InfoField
zhong guo hai guan zhi shi ji zhuang kuang
載體形態
InfoField
198頁

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