File:NLC416-07jh010732-4574 籌辦煙酒公賣之經歷,一名,煙酒公賣之理論與實驗.pdf

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籌辦煙酒公賣之經歷,一名,煙酒公賣之理論與實驗   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
顧澄述
image of artwork listed in title parameter on this page
Title
籌辦煙酒公賣之經歷,一名,煙酒公賣之理論與實驗
Publisher
[著者自刊] ([出版地不詳])
Description

原著共3編,所見書為上、中編。上編「煙酒公賣總論」(全國之煙灑公賣),主要討論煙灑稅法,公賣辦法和法規的制定等內容;中編「京兆之煙灑公賣」,主要介紹北京地區煙灑公賣制度實施的狀況、問題和稅務工作

目錄
自序上
自序下
例言
上篇 菸酒公賣總論(全國之菸酒公賣)
第一章 菸酒公賣與國貨維持問題
財政家與實業家爭執之問題
菸酒公賣為解此問題之善法
菸酒公賣之裕國便商及主張維持國貨者之誤會
第二章 菸酒舊稅之改良及公賣之辦法
舊稅之紛歧及繁苛
舊稅因紛繁而發生之積弊
商業日困漏稅日多
吏德日壞吏弊日滋
稅源日減國用日絀
菸酒稅改良之計畫
化繁為簡劃一稅法
但征產銷不征通過
嚴定簿據剔除中飽
輕稅重罰杜絕漏稅
菸酒公賣之要點
公賣之意義
並稅入費統一徵收
但征產銷不征通過
嚴定薄據剔除中飽
輕稅重罰杜絕漏稅
公布價格賣後征費
化散為整裕國便商
提倡新制補助商艱
公賣之取法孟子之尚助黜貢
公賣為數千年來由籌款入於財政之濫觴
財政與籌款之別
第三章 菸酒公賣之略史及修正公賣法之草案
公賣之創辦
歸併菸酒舊稅統一徵收之提議及預備
菸酒事務署之獨立
實行統一徵收之阻力
時局之影響
各方面之誤會
菸酒稅討論會之設立
統一徵收之進行
菸酒公賣法之修正案
菸酒借款之始末
借款之發生及續議
草合同之條件
監督條件之反對及借款之罷議
菸廠及菸酒銀行之設立
菸灑事務署裕國便商統一徵收之訓令
菸酒稅之略史菸酒署示美國銀行團之稿
公賣收入之預算
公賣機關之統一
公賣之政策及徵收之方法
菸酒公賣法草案
中篇 京兆之菸酒公賣
第四章 科學政治
第五章 調查狀況
京城狀況
私酒充斥
私販橫行
各縣狀況
京直爭稅
燒鍋實出酒數與直隸規定數之相去懸殊
漏稅之數五倍於納稅之數
第六章 新法之規定設酒廠與完全公賣與實行之困難
漏稅之多及新法之理由
完全公賣之辦法及難行之原因
國商民三方面之利益
第七章 普通公賣之實行
實行之難點
普通公賣辦法之要點
減輕費率
公布價格
賣後征費
燒商之優先權
政府包銷
資助燒商
單據簿記
試行費率
普通公賣實行時之政局
燒商自報出酒之數八倍於以前
第八章 酒廠之籌設
酒廠之辦法
停辦之原因
第九章 外國菸酒之加入公賣
加入之辦法
加入之準備
呈文
第十章 菸酒牌照稅
牌照稅之性質
牌號之絕漏
第十一章 公賣費之收入支出
收入
以前之預算及實收之超過
以後收入可五倍於前之預算
支出
預算之原案及減成案之糾葛
實支為實收之什一之實行
經費之過絀與賠累之原因
不幸中之幸事
第十二章 牌照稅之收入支出
收入之增加及其原因
支出之有餘及與公賣經費之挹注
第十三章 籌款墊解
墊解之情形及利息之化私為公
謠言之離奇及解職時之情形
第十四章 公布價格及曉喻商人
白話報之作用
第十五章 緝私
統計上發見之積弊
豐臺之私酒案
鼻菸商之私運案
寬猛之理由
第十六章 文稿之摘要

Language Chinese
Publication date [1918]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
主題
InfoField
煙草製品-專賣 專賣-煙草製品 酒-專賣 專賣-酒
中圖分類
InfoField
F729.6
拼音題名
InfoField
chou ban yan jiu gong mai zhi jing li, yi ming, yan jiu gong mai zhi li lun yu shi yan
載體形態
InfoField
[22],65,72頁

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current03:59, 22 April 2023Thumbnail for version as of 03:59, 22 April 2023787 × 1,166, 163 pages (5.71 MB)PencakeBot (talk | contribs)Upload 籌辦煙酒公賣之經歷,一名,煙酒公賣之理論與實驗 (1/1) by 顧澄述 (batch task; nlc:data_416,07jh010732,4574; 民國圖書-PD2022.1; 籌辦煙酒公賣之經歷,一名,煙酒公賣之理論與實驗)

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