File:NLC416-12jh003153-40997 現行財政之利弊及整理辦法 財政內容之解剖.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 × 1,172 pixels, file size: 1.7 MB, MIME type: application/pdf, 52 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary[edit]

現行財政之利弊及整理辦法

財政內容之解剖

  (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
陳揚鑣著
image of artwork listed in title parameter on this page
Title

現行財政之利弊及整理辦法

財政內容之解剖
Publisher
[出版者不詳]
Description

目錄
引言
（甲） 現行財政政策上之缺點應行補救
一 發行法幣與買賣外匯
二 統一公債之掉換
三 海關稅則之缺點
四 應採取退稅政策以保護護國內工商業
五 海關轉口稅亟應裁撤
（乙） 關於國稅各弊端應行改革
一 海關偷漏近況及其影響
子 防止偷漏辦法
丑 利用國民外交以塞偷漏之源
二 現行鹽稅制度之弊端亟須改革
三 統稅之弊端應行革除
四 現行印花稅辦理方法之缺點應予補救
五 煙酒稅之弊端應行革除
子 嚴禁包商
丑 裁撤各省煙酒駢枝機關
寅 實行全國煙酒商及煙農調查登記
卯 土煙稅則應從新釐訂以利煙農而裕稅收
辰 煙酒徵收費提成制度之不當
巳 現行土酒完稅證應行實貼及縮短通用期間
午 防止偷刨煙絲漏稅辦法
未 改良煙葉種子及種植方法以杜漏〓而養稅源
（丙） 財務行政機關應行整理與裁併
一 關稅兩署可裁改為司
二 海關監督應行裁撤
三 稅務機關應行裁併
（丁） 財務行政上之積弊應行革除
一 嚴訂徵收官吏資格
二 厲行證收官吏懲獎條例
三 國稅徵收機關應有各省區監察使署記審計處負責稽查
（二） 財政內容之解剖

Language Chinese
Publication date 民國二十六年[1937]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96/568
主題
InfoField
財政
中圖分類
InfoField
F812.96
載體形態
InfoField
44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or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation.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
current07:36, 11 June 2023Thumbnail for version as of 07:36, 11 June 2023843 × 1,172, 52 pages (1.7 MB)PencakeBot (talk | contribs)Upload 現行財政之利弊及整理辦法@@@財政內容之解剖 (1/1) by 陳揚鑣著 (batch task; nlc:data_416,12jh003153,40997; 民國圖書.7; 現行財政之利弊及整理辦法 財政內容之解剖)

You cannot overwrite 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:NLC416-12jh003153-40997_現行財政之利弊及整理辦法_財政內容之解剖.pdf&oldid=775391645"