File:NLC416-14jh008548-70941 中國關稅制度論.pdf

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中國關稅制度論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕高柳松一郎著
image of artwork listed in title parameter on this page
Title
中國關稅制度論
Publisher
商務印書館[發行者]
Description

分5編。主要論述中國關稅與內地關稅制度問題，內容涉及關稅的沿革變遷、特質、組織機構、稅類，以及關稅對國家經濟、財政及政治上的影響

目錄
緒論
第一編 關稅制度之沿革
第一章 無條約時代
第一節 列國之要求通商
第二節 中國之排列閉關主義
第三節 廣東貿易事情
第四節 廣東貿易時代之關稅制度
第二章 通商開始時代
第一節 鴉片戰後之通商條約與關稅
第二節 海通以後之貿易狀態
第三節 洪楊之亂與海關及厘稅之起源
第三章 海關統一時代
第一節 英法戰後之條約與關稅
第二節 海關行政之統一及擴張
第三節 芝罘條約與關稅
第四節 中韓關稅同盟
第四章 外人管理海關時代
第一節 中日戰役與關稅制度
第二節 團匪事跡與關稅問題
第三節 挽回利權運動與海關
第四節 革命與海關
第五節 歐戰之影響
第二編 關稅制度之特質
第一章 關稅制度之根本觀念
第一節 關稅之意義
第二節 關稅制度發達之趨勢
第三節 中國關稅之意義
第四節 徵稅機關之異例
第二章 關稅權制限之範圍
第一節 外部關稅上之限制
第二節 內部關稅上之限制
第三章 關稅制度與特殊國際關係
第一節 中國通商條約之特質
第二節 通商地制度
第三節 外國法權利制度
第四節 外債關係
第三編 海關論
第一章 海關之本質
第一節 海關之基礎
第二節 海關之國際的性質
第三節 海關行政之範圍
第二章 海關之組織
第一節 官制
第二節 總稅務司
第三節 稅務司
第四節 普通海關員
第三章 海關員之法律的地位
第四編 關稅制度之內容
第一章 總論
第二章 外部關稅
第一節 進口稅
第二節 出口稅
第三章 內部關稅
第一節 概說
第二節 沿岸移出入稅
第三節 子口稅
第四節 常關稅
第五節 厘金稅
第四章 特殊地關稅
第一節 香港澳門帆船貿易關稅
第二節 租借地關稅
第三節 陸路貿易關稅
第五章 特殊品關稅
第一節 違禁品
第二節 免稅品
第三節 新工業品
第六章 關稅貨物流通之便宜方法
第一節 總論
第二節 房稅制度
第三節 免重征制度
第四節 保稅倉庫
第七章 頓稅及河港修理稅
第一節 頓稅
第二節 河港修築稅
第八章 通關手續與條約以外之特權
第九章 關於關稅爭端之解決方法
第一節 關於課稅處分之解決方法
第二節 關於犯規處分之解決法
第五編 關稅制度之影響及將來
第一章 財政上所受之影響
第一節 外部關稅之影響
第二節 內部關稅之影響
第二章 經濟上所受之影響
第一節 國內產業發展之障礙
第二節 外國貿易之反調
第三節 外國貿易之過少
第三章 政治上所受之影響
第一節 關稅制度在國內政治關係上之影響
第二節 關稅制度在國際關係上之影響
第四章 關稅制度之將來

Language Chinese
Publication date 民國十六年[1927]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F752.96/116
主題
InfoField
關稅制度
中圖分類
InfoField
F752.96
載體形態
InfoField
1冊

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current02:48, 10 June 2023Thumbnail for version as of 02:48, 10 June 2023843 × 1,356, 306 pages (10.91 MB)PencakeBot (talk | contribs)Upload 中國關稅制度論 (1/1) by (日)高柳松一郎著 (batch task; nlc:data_416,14jh008548,70941; 民國圖書-PD2022.4; 中國關稅制度論)

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