File:NLC416-02jh002906-13921 所得稅發達史.pdf

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Original file ‎(1,239 × 1,754 pixels, file size: 7.57 MB, MIME type: application/pdf, 220 pages)

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Summary[edit]

所得稅發達史   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
朱偰著
image of artwork listed in title parameter on this page
Title
所得稅發達史
Publisher
正中書局
Description

分所得稅之濫觴、所得稅之成立、所得稅之風行、所得稅之趨勢4章。記述英、德、法、美、日、意及我國所得稅的演變及發展

目錄
緒論
第一章 所得稅之濫觴
第一節 導源於徵收經濟收益
第二節 導源於徵收個人能力
第三節 導源於法國之階級人丁稅
第二章 所得稅之成立
第一節 所得稅產生之環境及其條件
第二節 分類所得稅之成立（英國式之所得稅）
第三節 綜合所得稅之成立（德國式之所得稅）
第四節 收益的所得稅之成立（法國式之所得稅）
第三章 所得稅之風行
第一節 分類所得稅與綜合所得稅之混合
一 美國所得稅
二 意大利所得稅
三 俄國所得稅
四 日本所得稅
第二節 歐戰以後所得稅之風行
第三節 中國之實行所得稅
第四節 所得稅在各國財政統計上之地位
第四章 所得稅之趨勢
第一節 由分類所稅得趨於綜合所得稅
第二節 由課源法趨於申報法
第三節 由對物稅趨於對人稅
第四節 由局部累進趨於全部累進
一 由一半比例一半累進趨於全部累進
二 法人所得稅亦由比例趨於累進
三 法人不分配紅利之累進徵收
結論

Language Chinese
Publication date 民國36［1947］
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
F810.42
拼音題名
InfoField
suo de shui fa da shi
載體形態
InfoField
208頁

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current15:36, 19 June 2023Thumbnail for version as of 15:36, 19 June 20231,239 × 1,754, 220 pages (7.57 MB)PencakeBot (talk | contribs)Upload 所得稅發達史 (1/1) by 朱偰著 (batch task; nlc:data_416,02jh002906,13921; 民國圖書.1; 所得稅發達史)

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