File:NLC416-14jh008614-70946 民國財政論.pdf

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民國財政論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
楊汝梅編
image of artwork listed in title parameter on this page
Title
民國財政論
Publisher
商務印書館[發行者]
Description

敘述民國成立至1926年北京政府時期財政上的重要事項。附編「近時重要財政問題」，收有關講演文稿9篇

目錄
緒論
綜論世界財政改造之新思潮及吾國財政大概
第一編 民國財政總論
第一章 民國財政總論
第一節 民國財政之原因及結果（自前清末年起至現在止）
第二編 中央財政
第一章 中央財源及各項用途之關係
第一節 概論
第二節 京師稅務收入（即崇文門及左右翼稅收）及其用途
第三節 各省解款（述各省解款之沿革及最近實況）
第四節 中央專款（述中央專款之沿革及現狀）
第五節 印花稅收入及其用途（述印花稅收支實況尤詳論其抵押借款之關係）
第六節 煙酒收入及其用途
（1） 吾國煙酒稅制沿革
（2） 煙酒稅
（3） 煙酒公賣費
（4） 煙酒牌照稅
（5） 近年煙酒收入之實況
（6） 煙酒收入與國債之關係
（7） 整理煙酒收入之根本計畫
第七節 關稅收入及其用途
第一項 海關之現狀
第二項 常關之現狀（附常關存廢與銷場稅之關係）
第三項 近年關稅之收支實況
甲 最近各年關稅收支實數
乙 審計院審核編纂之最近關稅收支對照及說明
丙 全國各省區厘金及含有通過稅之各項捐款
第四項 現時關稅擔保之內外債（附關稅擔保洋賠各款按年應付本息表）
第五項 用關稅整理無切實擔保債款計畫書（附新整理公債分年還本付息表）
第六項 對於關稅會議之英美日法義荷六國提案與吾國提案之比較並附評論）
第一 過渡期間之附加稅率
第二 附加稅之用途
第三 裁厘辦法
第四 整理債務
第五 關稅自主後之進口稅率應否先定標準
第六 出口稅率應否修正
第七 沿岸貿易稅應否廢除
第八 關款存放問題
第八節 鹽稅收入及其用途
第一項 概論
第二項 場產
第三項 運銷
第四項 緝私
第五項 稅率
第六項 鹽稅及鹽餘之收支實況
第七項 鹽款收支總論
第三編 全國財政與豫算之關係
第一章 豫算總論
第一節 概論
第二節 豫算如何編制
第三節 無豫算及不能實行豫算時之救濟方法
第四節 豫算如何施行
第五節 決算
第二章 吾國財政收支及負債之現狀
第一節 論最近國家財政收支及負債之真相
第二節 國家最近之歲入歲出及國債概算數
（一） 最近國家歲入豫算總表
（二） 最近國家歲出豫算總表
（三） 最近國債豫算總表（附說明）
（四） 最近交通收入簡表（附說明）
第四編 國債總論
第一章 民國最近債務總論
第二章 財政部經管之內外債
第一節 財政部經管債務及整理之概論
第二節 財政部經管各種債款之分析
甲 有確實擔保內國公債
乙 有確實國庫證券
丙 有確實擔保外債
丁 有確實擔保各國部分庚子賠款
戊 無確實擔保內國公債
已 無確保擔保國庫證券
庚 無確實擔保鹽餘案內各項借款
辛 無確實擔保內國銀行號各項借款
壬 無確實擔保各銀行墊款
癸 無確實擔保外債（內有一總表三附表）
第三節 財政部借款之各種抵押品
第三章 交通部經管之內外債
第一節 交通債務概論
第二節 各種交通債款之分析
甲 不歸入整理案之各債款
乙 應歸入整理案之各債款
第三節 交通部整理債計畫大要
第四章 整理無抵押債款之條陳
第一節 整理之意義
第二節 現時抵押品之價值
第三節 不必改訂條件之應整理各債
第四節 市場發行之外債
第五節 未向市場發行之外國銀行墊款及外國借款
第六節 國內墊款
第七節 內國公債
第八節 國庫券
第九節 欠薪
第十節 物品之負債
第十一節 整理債券之利率及發行價額
第十二節 準備整理計畫之方法
附編
近時重要財政問題
一 評論關稅會議各國代表整理債務之提案
二 財政上司法鹽督與立法鹽督之關係
三 美國豫算及審計制度
四 維持中央銀行鈔票信用之根本辦法
五 維持中交兩行鈔票信用之治標辦法
六 民國審計制度之沿革及進行計畫
七 論中國歷代財政大事變遷之因果
八 吾國貨幣制度之沒革及整理計畫
九 論吾國審計制度及近世各國之審計新制

Language Chinese
Publication date 民國十七年[1928]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96/445
主題
InfoField
財政
中圖分類
InfoField
F812.96
載體形態
InfoField
311,61頁

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