File:NLC416-14jh008464-70348 中國租稅制度及其改革.pdf

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中國租稅制度及其改革   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
粟寄滄編著
image of artwork listed in title parameter on this page
Title
中國租稅制度及其改革
Publisher
廣西建設研究會
Description

分6編。第1編總論各國稅製發展與中國稅制的特點及其改造的基本原則；2至5編編分述我國所得稅、消費稅、收益稅、流通稅的性質，內容、實施狀況及改革的方法與途徑；第6編為國家稅與地方稅的劃分與調節。附錄：專賣制度的理論與實施

目錄
論戰時租稅政策（代序）
第一篇 總論
第一章 現代各國稅制的發展趨勢與中國稅制的改造
第一節 現代各國稅制的一般類型及其發展趨勢
第二節 中國租稅制度的特質及其改造
第二章 中國稅制改造的基本原則
第一節 租稅原則論的演進
第二節 租稅原則的運用
第二篇 新興所得稅系統的建立
第三章 所得稅
第一節 所得稅的發生與發展
第二節 所得稅的優點
第三節 各國所得稅制度的諸種設施
第四節 我國創辦所得稅的經過
第五節 我國現行所得稅制度的缺點及其改進
第四章 過分利得稅
第一節 過分利得的意義及其發生的原因
第二節 各國過分利得稅制度的諸種設施
第三節 我國現行過分利得稅制度的缺點及其改進
第五章 遺產稅
第一節 遺產稅的意義及其征課的根據
第二節 遺產稅的優點
第三節 遺產稅制度的應有設施
第四節 我國籌辦遺產稅的經過
第五節 我國現行遺產稅制度的缺點及其改進
第六章 增值稅
第一節 增值稅與土地增值稅的意義
第二節 各國土地增值稅制度的諸種設施
第三節 戰時我國土地增值稅的實施問題
第三篇 消費稅系統的改革
第七章 消費稅概論
第一節 消費稅的本質
第二節 消費稅的課稅原則
第三節 消費稅的種類
第八章 鹽稅
第一節 鹽稅的利弊
第二節 中國鹽稅制度的現狀
第三節 新鹽法的特點
第四節 抗戰以後的鹽政施設
第九章 統稅
第一節 統稅的由來
第二節 捲菸統稅
第三節 麥粉統稅
第四節 棉紗、火柴、水泥統稅
第五節 薰煙、火酒、啤酒、洋酒統稅
第十章 煙酒稅
第一節 煙酒稅在各國財政上的地位
第二節 我國煙酒稅的沿革
第三節 抗戰以後煙酒稅的改革
第十一章 關稅
第一節 關稅的本質、種類及征課的方法
第二節 我國關稅制度的沿革
第三節 抗戰以後關稅的變遷
第四篇 收益稅系統的改革
第十二章 地稅
第一節 地稅的性質與種類
第二節 中國地稅（田賦）制度的現狀
第三節 戰時田賦制度的改革問題
第十三章 營業稅
第一節 營業稅征課的對象與方法
第二節 中國的特種營業稅
第三節 中國的一般營業稅及其改革
第十四章 房屋稅
第一節 房屋稅的課稅標準
第二節 我國房屋稅的現狀及其改進
第五篇 流通稅系統的改革
第十五章 流通稅的意義與類別
第十六章 印花稅
第一節 我國印花稅的沿革
第二節 抗戰以後我國印花稅的變遷及今後改進的方針
第十七章 契稅
第一節 我國契稅的沿革
第二節 抗戰後契稅的改革
第六篇 國地稅收的劃分與調節
第十八章 國地稅收劃分與調節的基本原則
第一節 地方稅的意義
第二節 地方稅征課的根據與方法
第三節 國地稅收的調節——補助制度
第十九章 我國國地稅收的劃分與調節
第一節 北京政府時代國地稅收的劃分
第二節 國民政府時代國地稅收的劃分
第三節 頒而未行的財政收支系統法
第四節 抗戰以後中央調整地方財政收入的經過
第五節 我國中央補助制度發生的原因及其效果
第六節 戰時地方稅制的調整
附錄： 專賣制度的理論與實施

Language Chinese
Publication date 民國三十年[1941]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96/278
主題
InfoField
稅收制度 稅收改革
中圖分類
InfoField
F812.96
載體形態
InfoField
[24],264,14頁

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