File:NLC416-13jh001618-43304 地稅論.pdf

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Summary[edit]

地稅論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
萬國鼎編著
image of artwork listed in title parameter on this page
Title
地稅論
Publisher
[出版者不詳]
Description

講義。分8章。論述賦稅基本原理，土地稅在賦稅系統及財政上的地位，土地稅的類別、轉稼與歸宿，各國地稅制度及施行地價稅的概況，中國田賦制度及其改革。末章專論地價稅率問題

目錄
第一章 賦稅概論
第一節 導言
第二節 財政與賦稅
第三節 賦稅之發展與意義
第四節 賦稅負擔之分配
第五節 課稅之影響及限度
第二章 土地稅在賦稅系統及財政上之地位
第一節 賦稅之種類
第二節 賦稅制度
第三節 土地稅之為地方稅
第四節 土地稅在財政上之地位
第三章 土地稅之類別及其轉嫁與歸宿
第一節 土地稅之稅源與類別
第二節 轉嫁與歸宿概說
第三節 農地稅之歸宿
第四節 房地稅之歸宿
第五節 土地稅之還元
第四章 土地稅應遵守之原則
第一節 賦稅原則概說
第二節 地稅與財政原則
第三節 地稅與國民經濟原則
第四節 地稅與社會正義原則
第五節 土地稅之使命
第五章 各國地稅制度
第一節 英國地稅制度
第二節 法國地稅制度
第三節 德國地稅制度
第四節 美國地稅制度
第五節 日本地稅制度
第六節 其他各國地稅制度
第六章 各國施行地價稅概況
一 英屬澳大利亞聯邦
二 英屬新西蘭
三 英屬加拿大西部四省
四 英屬非洲殖民地
五 英國
六 丹麥
七 西班牙
八 匈加利
九 巴西
十 阿根廷
十一 美國
十二 德國在膠州灣租借地所行之地稅
十三 德國
十四 意大利
十五 瑞士
十六 拉脫維亞
十七 摩洛哥
第七章 中國田賦鳥瞰及其改革前途
一 地藉
二 畝法及畝數
三 稅則沿革及其重輕
四 徵收制度
五 賦額及實收
六 田賦在財政上之地位
七 近年之整理
八 實施地價稅與增值稅前瞻
第八章 論地價稅率
一 引言
二 本論
三 釋疑
四 駁辨
五 正誤
六 結論

Language Chinese
Publication date [1942]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810.42/18
主題
InfoField
土地稅
中圖分類
InfoField
F810.42
載體形態
InfoField
236頁

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current14:33, 11 June 2023Thumbnail for version as of 14:33, 11 June 2023875 × 1,395, 242 pages (8.87 MB)PencakeBot (talk | contribs)Upload 地稅論 (1/1) by 萬國鼎編著 (batch task; nlc:data_416,13jh001618,43304; 民國圖書.7; 地稅論)

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