File:NLC416-12jh003469-43943 財政學.pdf

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財政學   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
黃可權編輯
image of artwork listed in title parameter on this page
Title
財政學
Publisher
丙午社
Description

據日本松崎藏之助及神戶正雄所著兩種財政學講義編譯，內容包括：總論，經費，歲入3編。原著「公債」編未譯出

目錄
第一編 財政學總論
第一章 財政
第一節 財政之本質
第二節 財政之特色
第三節 財政與他之事項之關係
第二章 財政學
第一節 財政學之本質
第二節 財政學之研究方法
第三節 財政學之歷史
第二編 經費論
第一章 經費總論
第一節 經費之意義
第二節 經費之種類
第三節 經費之原則
第四節 經費之發達
第二章 對人及對物經費論
第三章 貨幣及實物經費論
第四章 內國及外國經費論
第五章 經常及臨時經費論
第六章 憲法上及行政上之經費論
第七章 施政及經理經費論
第三編 歲入論
第一章 歲入總論
第一節 歲入之意義
第二節 歲入之種類
第三節 歲入之原則
第四節 歲入之沿革
第五節 歲入之統計
第二章 公經濟的歲入論
第一節 公經濟的歲入總論
第二節 租稅論
第一款 租稅汎論
第一項 租稅之意義
第二項 租稅之術語
第三項 租稅之種類
第四項 租稅之基礎
第五項 租稅之原則
第一目 總論
第二目 財政上之原則
第三目 納稅上之原則
第四目 收稅上之原則
第六項 租稅之累進
第七項 租稅之轉嫁
第一目 總論
第二目 租稅之配轉
第三目 租稅之前轉
第四目 租稅之後轉
第五目 餘論
第八項 租稅之賦課徵收
第一目 租稅之賦課
第二目 租稅之徵收
第二款 租稅各論
第一項 收益稅論
第一目 收益稅總論
第二目 地租論
第三目 家屋稅論
第四目 營業稅論
第五目 資本利子稅論
第六目 勞動收益稅論
第二項 人稅論
第一目 人稅總論
第二目 人頭及階級稅論
第三目 一般所得稅論
第三項 所有稅論
第四項 交通稅論
第一目 交通稅總論
第二目 證券印紙稅論
第三目 登錄稅論
第四目 取引所稅論
第五項 消費稅論
第一目 消費稅總論
第二目 酒稅論
第三目 關稅論
第三節 手數料論
第四節 獨占收入論
第五節 授受於政治團體相互間之收入
第三章 私經濟的歲入論
第一節 私經濟的歲入總論
第二節 官有財產論
第三節 官業論
第四節 任意寄附金

Language Chinese
Publication date 民國一年[1912]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810/28
主題
InfoField
財政學
中圖分類
InfoField
F810
載體形態
InfoField
282頁

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