File:NLC416-13jh002194-46674 田賦徵收.pdf

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田賦徵收   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
[張泰會編]
image of artwork listed in title parameter on this page
Title
田賦徵收
Publisher
江西省地方行政幹部訓練團
Description

本書分為七章，包括本省田賦沿革、本省田賦制度、徵收程序、催征方法、意圖、田賦徵收之獎懲、田賦之減免

目錄
第一章 本省田賦沿革
第一節 地丁
一 地丁之由來
二 地丁折價之變遷
第二節 漕糧
一 漕糧之起源
二 漕糧折價之變遷
第三節 屯糧及余租
一 屯糧
二 餘租
三 屯糧及余租之折價
第四節 租課
一 租之種類
（甲） 官租
（乙） 濠租
（丙） 地租
（丁） 籍田租
（戊） 學田租
（己） 賈谷官租
（庚） 救生船租
（辛） 碼頭租
二 課之種類
（甲） 蘆課
（乙） 漁課
（丙） 湖課河課
（丁） 新升課
第五節 附加稅
一 附加稅之沿革
二 附加稅之限制
第二章 本省田賦制度
第一節 田賦
一 正稅
二 附加稅
三 省縣分配
第二節 地價稅
一 地價稅之意義
二 地價稅之實施
（甲） 航空測量
（乙） 估定地價
（丙） 土地登記
（丁） 規定稅率
（戊） 省縣分配
第三節 額徵數與收入預算數
一 額徵數
二 收入預算數
三 額徵數與收入預算數之比較
第三章 徵收程序
第一節 推收
一 田賦推收規則
（甲） 業戶聲請手續
（乙） 縣政府推收辦法
（丙） 業戶達章罰則
二 地價稅推收辦法
第二節 造冊
一 田賦實征冊
二 地價稅實生冊
第三節 編串
一 串票格式
二 領運編填注意事項
第四節 收稅
一 通告
二 收款
三 記賬
四 裁串
五 銷冊
六 造報
第五節 串票管理
一 串票管理之意義
二 平時串票管理辦法
三 非常時期串票保管辦法
第四章 催征方法
第一節 宣傳
一 開會講演
二 文字宣傳
（甲） 布告
（乙） 標語
（丙） 刊物
三 組隊勸導
第二節 資金與罰鍰
一 徵收期限
二 早完給獎
三 滯納處罰
第三節 逐戶催完
一 普通花戶催完辦法
二 富紳大戶公共團體及各機關服務人員田賦之催完辦法
第四節 定期驗串
一 驗串日期
二 驗串手續
三 無串交驗或賦多串少之處置
第五節 強制完納
一 追佃扣租
二 責圖墊繳
三 扣款代納
四 拘案追完
五 賣田備抵
第五章 義圖
第一節 義圖之起源及其變遷
一 義圖之功效
二 義圖之弊端
三 義圖現有之價值
第二節 本省義圖之兩制
一 義圖組織
二 義圖職責
（甲） 散發通知
（乙） 催追田賦
（丙） 墊完欠稅
（丁） 查報田地
第三節 義圖辦事細則及公約
一 辦事細則之制定
二 義圖公約之內容
第六章 田賦徵收之獎懲
第一節 徵收人員之獎懲
一 考核辦法
二 計分辦法
三 獎懲辦法
第二節 協催人員之獎懲
一 考核辦法
二 獎懲辦法
第三節 代徵省稅之獎懲
一 考核辦法
二 獎懲辦法
第七章 田賦之減免
第一節 災歉之減免
一 災歉勘報程序
二 災歉勘報要點
三 改徵地價稅縣市勘報災歉辦法
四 減免程序
五 減免辦法
第二節 兵燹之減免
一 匪災區域之減免
二 游擊區域之減免
第三節 用地之減免
一 減免之標準
二 減免之手續

Language Chinese
Publication date 民國二十九年[1940]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96/925
主題
InfoField
土地稅 土地稅
中圖分類
InfoField
F812.96
載體形態
InfoField
12,108頁

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current12:08, 21 April 2023Thumbnail for version as of 12:08, 21 April 2023810 × 1,154, 139 pages (3.24 MB)PencakeBot (talk | contribs)Upload 田賦徵收 (1/1) by [張泰會編] (batch task; nlc:data_416,13jh002194,46674; 民國圖書-PD2022.4; 田賦徵收)

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