File:NLC416-02jh002293-13635 關稅概論.pdf

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關稅概論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
童蒙正著
image of artwork listed in title parameter on this page
Title
關稅概論
Publisher
商務印書館
Description

分15章。論述關稅的概念、種類、稅則、制度，以及我國關稅的沿革、抗戰時期關稅的設施等。卷末附錄1930年－1942年海關各項稅收統計表，1936年－1941年我國進出口價值、商品量、貿易國別等統計表，共9種

目錄
第一章 關稅概念
第一節 關稅之意義及其發達
第二節 關稅在租稅上之地位及其利弊
第三節 關稅之負擔
第二章 關稅種類
第一節 進口稅
第二節 出口稅
第三節 通過稅
第三章 關稅稅則
第一節 有稅品
第二節 無稅品
第三節 禁製品
第四章 關稅制度
第一節 國定稅則制度
第二節 協定稅則制度
第三節 國定協定稅則制度
第四節 最高最低稅則制度
第五章 課稅標準
第一節 從價稅
第二節 從量稅
第三節 複合稅選擇稅滑准稅
第四節 從價稅從量稅及其他稅之利弊
第六章 差別關稅
第一節 差別關稅之意義及其種類
第二節 國旗加重關稅
第三節 海運獎勵關稅
第四節 間接輸入加重關稅
第五節 相殺關稅
第六節 報復關稅
第七節 傾銷關稅
第八節 特惠關稅
第七章 最惠國條款
第一節 最惠國條款意義及沿革
第二節 最惠國條款之種類
第三節 最惠國條款之限制
第八章 關稅同盟
第一節 關稅同盟之意義
第二節 關稅同盟之種類
第三節 關稅同盟之組織
第四節 關稅同盟之利害
第九章 內國稅戾稅輸出獎勵金
第一節 內國稅
第二節 戾稅
第三節 輸出獎勵金
第十章 噸稅
第十一章 自由港及保稅堆棧
第一節 自由港
第二節 保稅堆棧
第十二章 關稅政策論
第一節 財政關稅與保護關稅
第二節 農業保護與工業保護
第三節 自由貿易論
第四節 保護貿易論
第一項 保護貿易論者之主張
第二項 保護貿易說之駁論
第五節 評自由保護論
第十三章 我國關稅之沿革
第一節 關稅完全自主時期
第二節 關稅片面協定時期
第一項 進口稅之協定
第二項 出口稅之協定
第三項 內地關稅之協定
第三節 關稅收回自主時期
第一項 關稅收回自主權之經過
第二項 關稅自主權後進出口稅則之修訂
第三項 內地關稅之裁撤與徵收轉口稅
第十四章 抗戰時期關稅之設施
第一節 進口稅之設施
第二節 出口稅之設施
第三節 轉口稅之整理與裁撤
第四節 戰時消費稅之舉辦
第五節 緝私查禁之厲行
第十五章 日本劫奪我海關之經過
第一節 九一八事變後劫奪東北各關
第二節 七七事變後之劫奪華北各關
第三節 上海放棄後之劫奪江海關
附錄
民國十九年至三十一年海關各項稅收統計表
民國二十六年至三十年海關各項稅收分區比較表
民國二十六年至三十一年關稅收入關別年別表
民國二十二年至三十二年海關關卡所數目表
民國二十五年至三十年我國進出口價值及出入超統計表
民國二十五年至三十年我國主要出口商品量值統計表
民國二十五年至三十年我國主要進口商品量值統計表
民國二十五年至三十年我國進口貿易國別統計表
民國二十五年至三十年我國出口貿易國別統計表

Language Chinese
Publication date 民國35［1946］
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
關稅
中圖分類
InfoField
F745
拼音題名
InfoField
guan shui gai lun
載體形態
InfoField
200頁

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