File:NLC416-08jh004071-21742 地方財政.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file ‎(843 × 1,141 pixels, file size: 4.8 MB, MIME type: application/pdf, 156 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary[edit]

地方財政   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
孔福民編著
image of artwork listed in title parameter on this page
Title
地方財政
Publisher
青島青年書店[印行] (青島)
Description

述及地方財政史、地方財政的整理與改進、地方財政整建的原則及途徑、地方財務管理問題等諸論

目錄
第一章 緒論
第一節 地方自治與財政的關係
第二節 地方財政的意義
第二章 地方財政史
第一節 民國紀元前的地方財政
第二節 民國初年的地方財政
第三節 初期建設時期的地方財政
第四節 抗戰時期的地方財政
第五節 復員時期的地方財政
第三章 地方財政的檢討
第一節 地方收入的整理
第一項 田賦
第二項 營業稅
第三項 契稅
第四項 房捐
第五項 屠宰稅
第六項 營業牌照稅
第七項 使用牌照稅
第八項 筵席及娛樂稅
第二節 戰時地方財政的改進
第一項 自治財政系統的確立
第二項 縣稅徵收事務的統一
第三項 督導制度的建立
第四項 財政廳職掌的改訂
第三節 地方財政困難的原因
第一項 財源仍不充裕
第二項 附屬性未除
第三項 臨時支出過多
第四項 缺少彈性稅源
第五項 造產不見實效
第六項 機構未臻健全
第七項 鄉鎮收支紊亂
第四章 地方財政整建的原則
第一節 財政整建的目標
第二節 地方財政要與國家財政配合
第三節 地方財政要與經濟政策配合
第四節 地方財政要與金融政策配合
第五節 地方財政要與社會政策配合
第五章 地方財政整建的途徑
第一節 整理原有稅捐
第二節 改進田賦制度
第三節 廢除攤派苛雜
第四節 開闢新的稅源
第一項 切實清理湮沒財產
第二項 厲行鄉鎮造產
第三項 創辦公營事業
第四項 創辦地方性專賣及捐稅
第五項 採取附加政策
第六項 加強捐獻運動
第五節 健全地方金融
第一項 理想目標
第二項 實施辦法
第六節 樹立鄉鎮財政
第七節 依法募集公債
第六章 地方財務管理問題
第一節 財務機構的調整
第一項 確定財務機構系統
第二項 統一徵收組織
第三項 超然主計與聯綜組織配合
第四項 財務規章要切實際
第二節 人事管理的加強
第一項 財務人員任用的原則
第二項 財務人員的訓練
第三項 財務人員的保障與調度
第三節 加強支出效用
第一項 統收統支取消專款制度
第二項 嚴分緩急劃分地方事權
第三項 集中使用合理支配經費
第四節 厲行收支制度
第一項 預算決算制度
第二項 會計制度
第三項 審計制度
第四項 公庫制度
第七章 地方財政前途
參考資料

Language Chinese
Publication date 民國37[1948]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
主題
InfoField
地方財政
中圖分類
InfoField
F812.96
拼音題名
InfoField
di fang cai zheng
載體形態
InfoField
144頁

Licensing[edit]

This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
Public domain
This image is now in the public domain in China because its term of copyright has expired.

According to copyright laws of the People's Republic of China (with legal jurisdiction in the mainland only, excluding Hong Kong and Macao), amended November 11, 2020, Works of legal persons or organizations without legal personality, or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation. For photography works of natural persons whose copyright protection period expires before June 1, 2021 belong to the public domain. All other works of natural persons enter the public domain 50 years after the death of the creator.
According to copyright laws of Republic of China (currently with jurisdiction in Taiwan, Penghu, Kinmen, Matsu, etc.), all photographs and cinematographic works, and all works whose copyright holder is a juristic person, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation, and all other applicable works enter the public domain 50 years after the death of the creator.

Important note: Works of foreign (non-U.S.) origin must be out of copyright or freely licensed in both their home country and the United States in order to be accepted on Commons. Works of Chinese origin that have entered the public domain in the U.S. due to certain circumstances (such as publication in noncompliance with U.S. copyright formalities) may have had their U.S. copyright restored under the Uruguay Round Agreements Act (URAA) if the work was under copyright in its country of origin on the date that the URAA took effect in that country. (For the People's Republic of China, the URAA took effect on January 1, 1996. For the Republic of China (ROC), the URAA took effect on January 1, 2002.[1])
To uploader: Please provide where the image was first published and who created it or held its copyright.

You must also include a United States public domain tag to indicate why this work is in the public domain in the United States. Note that this work might not be in the public domain in countries that do not apply the rule of the shorter term and have copyright terms longer than life of the author plus 50 years. In particular, Mexico is 100 years, Jamaica is 95 years, Colombia is 80 years, Guatemala and Samoa are 75 years, Switzerland and the United States are 70 years, and Venezuela is 60 years.

čeština ∙ Deutsch ∙ English ∙ português ∙ română ∙ slovenščina ∙ Tagalog ∙ Tiếng Việt ∙ македонски ∙ русский ∙ മലയാളം ∙ ไทย ∙ 한국어 ∙ 日本語 ∙ 简体中文‎ ∙ 繁體中文 ∙ +/−


This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.

Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.
This image contains digital watermarking or credits in the image itself. The usage of visible watermarks is discouraged. If a non-watermarked version of the image is available, please upload it under the same file name and then remove this template. Ensure that removed information is present in the image description page and replace this template with {{Metadata from image}} or {{Attribution metadata from licensed image}}.

Caution: Before removing a watermark from a copyrighted image, please read the WMF's analysis of the legal ramifications of doing so, as well as Commons' proposed policy regarding watermarks.

If the old version is still useful, for example if removing the watermark damages the image significantly, upload the new version under a different title so that both can be used. After uploading the non-watermarked version, replace this template with {{Superseded|new filename|version without watermarks}}.
Bahasa Indonesia ∙ italiano ∙ eesti ∙ sicilianu ∙ Deutsch ∙ català ∙ magyar ∙ čeština ∙ română ∙ español ∙ português ∙ English ∙ hrvatski ∙ Plattdüütsch ∙ français ∙ Nederlands ∙ polski ∙ galego ∙ slovenščina ∙ suomi ∙ svenska ∙ Ελληνικά ∙ беларуская (тарашкевіца)‎ ∙ български ∙ македонски ∙ русский ∙ українська ∙ മലയാളം ∙ ไทย ∙ 日本語 ∙ 中文 ∙ 中文（简体）‎ ∙ 中文（繁體）‎ ∙ עברית ∙ العربية ∙ فارسی ∙ +/−

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current21:15, 10 June 2023Thumbnail for version as of 21:15, 10 June 2023843 × 1,141, 156 pages (4.8 MB)PencakeBot (talk | contribs)Upload 地方財政 (1/1) by 孔福民編著 (batch task; nlc:data_416,08jh004071,21742; 民國圖書.3; 地方財政)

You cannot overwrite this file.

The following page uses this file:

Metadata

This file contains additional information such as Exif metadata which may have been added by the digital camera, scanner, or software program used to create or digitize it. If the file has been modified from its original state, some details such as the timestamp may not fully reflect those of the original file. The timestamp is only as accurate as the clock in the camera, and it may be completely wrong.

Retrieved from "https://commons.wikimedia.org/w/index.php?title=File:NLC416-08jh004071-21742_地方財政.pdf&oldid=773492043"