File:NLC416-14jh007802-69776 租稅總論.pdf

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租稅總論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕小川鄉太郎原著
image of artwork listed in title parameter on this page
Title
租稅總論
Publisher
商務印書館[發行者]
Description

概括介紹租稅的本質、分類、原則、分配、稅制等問題

目錄
第一章 租稅之本質
第一節 租稅之意義
第一款 關於租稅定義之各種學說
第二款 租稅之定義及其說明
第二節 租稅與社會政策
第二章 租稅之技術術語及其分類
第一節 租稅之術語
第二節 租稅之種類
第三章 租稅之發達
第一節 租稅之形式的發達
第一款 租稅發達之階級
第二款 關於租稅發達之seligman之學說
第二節 租稅之實質的發達
第四章 租稅之根據
第一節 公需說
第二節 交換說
第一款 本來之交換說
第二款 保險說
第三節 義務說
第四節 社會政策的租稅之根據
第五章 租稅之最高原則
第一節 關於租稅原則之學說之發達
第二節 租稅原則之組織
第三節 各租稅原則之地位
第六章 租稅之國民經濟的原則及租稅對於國民經濟之影響
第一節 稅本之培養庇護
第二節 稅源之選擇
第一款 財產所得收益之意義
第二款 稅源之所得及財產
第一項 稅源之所得
第二項 稅源之財產
第三款 實質的課稅及形式的課稅
第三節 租稅客體之選擇
第四節 租稅主體之選擇及租稅之轉嫁
第一款 租稅主體之選擇
第二款 租稅之轉嫁
第一項 轉嫁之意義
第二項 關於轉嫁之學說之發達
第一目 絕對說
第二目 相對說
第三項 租稅轉嫁之法則及其適用
第四項 轉嫁及租稅政策
第五節 租稅之限度
第一項 無限課稅說
第二項 有限課稅說
第七章 租稅之社會的原則及租稅之分配
第一節 租稅之分配及正義
第二節 普遍之原則
第一款 普遍原則之意義
第二款 普遍原則之適用
第一項 自然人
第二項 法人
第三項 殖民地與內地間之普遍原則
第三款 普遍原則之例外
第三節 平等之原則
第一款 平等原則之意義
第二款 平等原則之適用
第三款 累進稅
第一項 累進稅與比例稅
第二項 比例稅之根據
第三項 累進稅之根據
第一目 補償說
第二目 經濟說
第一 根據交換說之累進稅論
第二 根據能力說之累進稅論
第三目 社會主義的累進稅論
第四目 社會政策的累進稅論
第四項 累進之適用
第五項 累進稅之批難及其辯駁
第六項 累進之方法
第四款 差別說
第一項 財產重課尤其是收益重課
第二項 不勞利得重課
第一目 不勞利得之意義及其種類
第二目 不勞利得重稅之理由
第三目 不勞利得重稅之方法
第五款 最低生活費之免稅
第一目 最低生活費免稅之意義
第二目 最低生活費免稅之根據
第三目 最低生活費免稅之批難及其辯駁
第四目 最低生活費免稅之方法
第五目 最低生活費免稅之決定
第六款 奢侈重課
第一項 自由所得課稅及奢侈重課
第二項 奢侈重課之根據
第三項 奢侈重稅之方法
第七款 個人的事情斟酌
第一項 個人的事情之斟酌及租稅之主觀性
第二項 個人的事情斟酌之方法
第八款 二重稅
第一項 二重稅之意義及其種類
第二項 物的二重稅
第三項 人的二重稅（課稅權之兌合）
第一目 國際的課稅權競合
第二目 國內的課稅權競合
第四節 適法之原則
第一款 適法之原則之意義
第二款 逋稅鬥爭
第五節 確實之原則
第八章 財政的原則
第一節 財政政策的原則
第一款 充分的原則
第二款 彈力的原則
第二節 稅務行政的原則
第一款 便利之原則
第二款 經濟的徵稅之原則
第九章 稅制之組織
第一節 單一稅論
第一款 單一稅論之發達
第二款 單一稅論之批評
第二節 復稅制度之組織
第一款 史的稅制之發達
第二款 學理的稅制組織
第一項 稅制組織之要件
第二項 稅制之組織分子之租稅
第三項 各租稅三大系之體系

Language Chinese
Publication date 民國二十二年[1933]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810.42/15
主題
InfoField
稅收理論
中圖分類
InfoField
F810.42
載體形態
InfoField
439頁

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