File:NLC416-13jh001015-43146 日本租稅制度及實務.pdf

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日本租稅制度及實務   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
姚震編查
image of artwork listed in title parameter on this page
Title
日本租稅制度及實務
Publisher
商務印書館
Description

目錄
緒言
第一章 租稅統系及分類
第一節 租稅統系
第二節 日本租稅之分類
（干） 內國稅
（甲） 直接稅之種類
（乙） 間接稅之種類
（坤） 關稅
第二章 稅政機關論
第一節 原理
第二節 日本稅政機關通論
第三節 稅務署
（壹） 權限
（貳） 組織
（叄） 人員及其採用方法
（肆） 署員之俸給
（伍） 管轄區域
（陸） 內部處務章程
第四節 市町村及其公署
（壹） 組織之大要
（貳） 征取稅種
（叄） 權利及義務
第三章 各種租稅制度及其實務
第一節 地租
（壹） 地租原理
（干） 各國地租之通性
（坤） 課租制度
（甲） 從面積課租制
（乙） 從收穫量課租制
（丙） 定等課租制
（丁） 從收益（純利）課租制（細分三種）
（貳） 日本地租制度詳論
（ⅰ） 總論
（一） 征租之現況及其趨勢
（二） 納租之現況及其趨勢
（三） 制度概論
（ⅱ） 土地之分類及其轉類與修改其區劃形狀
（一） 土地之分類
（二） 土地之轉類
（三） 修改土地之區劃形狀
（ⅲ） 分號與分筆
（干） 分號
（坤） 分筆
（ⅳ） 丈量土地方法
（一） 舊式丈量法（三斜法）
（二） 新式測量法（測板測量法）
（ⅴ） 從價課租制
（甲） 改正地租制時代之算價方法
（乙） 現行算價方法
（a） 比准算價法
（b） 坪苅法
（c） 量地收入法
（d） 特別定價法
（ⅵ） 租率
（ⅶ） 納租人
（ⅷ） 納租期
（ⅸ） 免租減租分年延納低價納租制
（ⅹ） 從簿收租制（土地存根簿制度）
（ⅺ） 官督民報制
（ⅻ） 執務機關（辦事衙署）
（ⅹⅲ） 地圖
（甲） 編制方法
（乙） 修訂方法
（叄） 日本地租事務詳記
（ⅰ） 收租前之常務
（a） 修訂收租準據簿（土地存根簿）中有關土地諸事項之事務
（b） 修訂收租準據簿中不關土地諸事項之事務
（c） 修訂市區町村管內納租人總名簿事務
（ⅱ） 徵收事務
（a） 準備收租事務
（b） 收租事務
（ⅲ） 整理諸帳簿事務
（甲） 稅務署收管之帳簿
（乙） 各市區町村公署收管之帳簿
（ⅳ） 擬發報告事務
（甲） 稅務署應呈送度支部之報告
（乙） 稅務署應呈送稅務監督局之報告
（丙） 稅務署應呈送會計檢查院之報告
（ⅴ） 雜務
（一） 應人民之請求發付收租準據簿謄本
（二） 保管書類及其清理之法
（ⅵ） 監督事務
（一） 各稅務監督局監督其管內稅務署之方法及其事項
（二） 稅務署長監督本署執務課員之方法及其事項
（三） 稅務署長監督管內各地方收租公署之方法及其事項
（肆） 日本地租沿革詳論
（ⅰ） 綱目
（ⅱ） 史記及史論
附識

Language Chinese
Publication date 清宣統元年[1909]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F813.133.2/2
主題
InfoField
稅收制度
中圖分類
InfoField
F813.133.2
載體形態
InfoField
254頁

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