File:NLC416-14jh007795-69654 各國所得稅制度論.pdf

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各國所得稅制度論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕汐見三郎著
image of artwork listed in title parameter on this page
Title
各國所得稅制度論
Publisher
商務印書館[發行者]
Description

分10章。敘述英、美、德、法、意、俄、日各國所得稅制度的歷史和現狀。附錄各國所得稅「發達年表」及參考文獻「索引」

目錄
第一章 總論
第二章 英國之所得稅
第一節 英國所得稅之史的發展
第一項 戰時稅的所得稅之發生
第二項 臨時稅的所得稅之發生
第三項 恆久稅的所得稅之發生
第四項 所得稅的所得稅之發展
第五項 最近所得稅之發達
第六項 英國所得稅發展之趨勢
第二節 英國之現行所得稅
第一項 英國所得稅之特徵
第二項 普通所得稅
第三項 附加所得稅
第四項 所得稅制度
第五項 英國所得稅之重要性
第三章 美國之所得稅
第一節 美國所得稅之史的發展
第一項 美國所得稅發達之特殊性
第二項 憲法改正前之所得稅
第三項 憲法改正後之所得稅
第二節 美國之現行所得稅
第一項 美國所得稅之特徵
第二項 個人所得稅
第三項 法人所得稅
第四項 美國所得稅之重要性
第四章 德國之所得稅
第一節 德國稅制之發展與國稅所得稅之成立
第一項 間接稅時代（一八七一——一九〇五年）
第二項 直接稅過渡時代（一九〇六——一九一九年）
第三項 直接稅時代（一九二〇年——）
第二節 國稅所得稅成立後之發展
第一項 所得稅之成立及其效果與構造
第二項 通貨膨脹對於所得稅之影響及其對策
第三項 通貨穩定後之所得稅
第四項 恐慌下擔稅力之利用與大總統緊急令
第五項 希特勒獨裁下之所得稅運命
第三節 德國之現行所得稅
第一項 德國所得稅之概觀
第二項 個人所得稅
第三項 公司稅
第四項 德國所得稅之重要性
第五章 法國之所得稅
第一節 法國稅制之發展及所得稅之成立所得稅成立後之發展
第二節 所得稅成立後之發展
第三節 法國之現行所得稅
第一項 法國現行所得稅之概觀
第二項 分類所得稅
第三項 綜合所得稅
第四項 法國所得稅之重要性
第六章 意大利之所得稅
第一節 意大利所得稅之史的發展
第一項 動產所得稅之成立
第二項 世界大戰前動產所得稅之變遷
第三項 世界大戰與補助所得稅
第四項 法西斯政府之所得稅政策
第二節 意大利之現行所得稅
第一項 意大利所得稅之概觀
第二項 動產所得稅
第三項 補助所得稅
第四項 現行所得稅之重要性
第七章 俄國之所得稅
第一節 俄國所得稅之史的發展
第一項 所得稅法制定前之租稅
第二項 一九一六年之所得稅及以後之變遷
第三項 戰時共產主義時代之所得稅
第四項 新經濟政策時代之所得稅
第五項 新新經濟政策採行後之所得稅
第二節 俄國之現行所得稅
第一項 俄國所得稅之特徵
第二項 所得稅
第三項 單一農業稅
第四項 俄國所得稅之重要性
第八章 日本之所得稅
第一節 日本所得稅之發達
第一項 所得稅創設時代（一八八七——一八九八年）
第二項 所得稅確立時代（一八九九——一九一二年）
第三項 所得稅修正時代（一八一三——一九一九年）
第四項 新所得稅法時代（一九二〇年——）
第五項 日本所得稅發展之概觀
第二節 日本之現行所得稅
第一項 所得稅之構造
第二項 所得之意義
第三項 紅利分配金之課稅
第四項 稅率
第九章 各國所得稅負擔之比較
第一節 企業之所得稅負擔
第一項 企業之諸種形態
第二項 股份公司所得之課稅
第二節 企業之賦稅負擔
第一項 勤勞所得之賦稅負擔
第二項 企業之賦稅負擔
第三項 企業賦稅負擔之國際比較
第十章 結論
附錄一 各國所得稅發達年表
附錄二 參考文獻索引

Language Chinese
Publication date 民國二十五年[1936]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F811.4/2
主題
InfoField
所得稅
中圖分類
InfoField
F811.4
載體形態
InfoField
428頁

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