File:NLC416-14jh008833-81266 田賦會要 第1卷.pdf

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田賦會要   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
郭垣 崔永楫編纂
image of artwork listed in title parameter on this page
Title
田賦會要
Volume 第1卷
Publisher
[財政部]
Description

本書收:第一篇:地稅理論、第二篇:田賦史(上)、第三篇:田賦史(下)

目錄
緒言
第一章 土地稅之起源與演進
第一節 中國之田賦
第二節 秦西古代之什一稅
第二章 土地稅之種類與性質
第一節 賦稅分類法與土地稅之類別
賦稅分類法
地稅之類別
第二節 現代地價稅之形式與性質
地價稅之理論基礎
地價稅之形式與性質
土地增價稅之性質與形態
第三章 田賦形態之分析
第一節 田賦之性質
一般性質
獨具性質
第二節 田賦之種類
地丁
漕糧
租課
差徭
墾務
雜賦
附加
第三節 田賦之徵課方法
面積課稅法
等級課稅法
收穫課稅法
地價課稅法
地租課稅法
收益清冊法
第四章 單一地稅論
第一節 單一稅之意義與形態
第二節 單一地稅論概述
單一地稅論之產生
重農學派之單一地稅論
亨利喬治之單一地稅論
第三節 單一地稅論之得失
第五章 土地稅之原則
第一節 賦稅原則簡論
亞當斯密之四大原則
各派補充學說
一般通行之原則
第二節 賦稅原則之適用
單稅制與賦稅原則
復稅制與賦稅原則
第三節 土地稅與賦稅原則
土地稅與收入充足之原則
土地稅與賦稅彈性之原則
土地稅與適當稅源之原則
土地稅與賦稅種類選擇之原則
土地稅與普遍之原則
土地稅與平等之原則
土地稅與確實之原則
土地稅與徵收便利之原則
土地稅與徵收費少之原則
第六章 土地稅之轉嫁與歸宿
第一節 轉嫁與歸宿概況
衝擊轉嫁及歸宿之意義
轉嫁之方式
負擔之種類
賦稅之還元
賦稅之轉消
賦稅之壓迫
賦稅之逃避
賦稅之歸宿及效應
第二節 地稅歸宿學說之講變及賦稅歸宿之一般原則
地稅歸宿學說之演變
重農學派
亞當斯密
李嘉圖
亨利喬治及薛爾曼
賦稅歸宿之一般原則
商品供結與需要之彈性
代替品之有無
商品之耐久力與租稅還元
資本移動愈難者則賦稅轉嫁亦愈難且緩
從價稅抑從量稅
所得稅抑貨物稅
限界生產品課稅抑剩餘課稅
比例稅抑累進稅
稅率之輕重
賦稅為一般的抑特別的
課稅時間之長短
課稅品之生產費系不變乎遞減乎抑遞增乎
第三節 農地稅之歸宿
課於土地面積者
課於土地面積兼及土壤肥瘠者
課於土地總產額者
課於經濟地租者
課於土地純利或其買賣價值者
佃耕地課稅
第四節 房地稅之歸宿
課於宅地所有者
課於房價者
課於房地所有者
課於房屋總租者
第七章 各國土地稅制度
第一節 英國之土地稅制度
中央地稅
地方稅
中央所得稅
地價稅
第二節 澳洲之土地稅制度
聯邦土地稅
邦土地稅
市稅或地方稅
第三節 德國之土地稅制度
土地稅之演變
聯邦稅之土地稅
地方稅之土地稅
第四節 美國之土地稅制度
所得稅之土地稅
財產稅之土地稅
第五節 丹麥之土地稅制度
地稅之沿革
土地之估價
第六節 日本之土地稅制度
第七節 其他各國之土地稅制度
法國之土地稅制度
瑞士之土地稅制度
荷蘭之土地稅制度
意大利之土地稅制度
第八章 中國國民黨之地稅政策
第一節 國父之賦稅理論
第二節 國民黨田賦政策內容
第三節 我國土地法關於地價稅之規定
課稅物件及其範圍
性質
地價申報與估計
稅地區別及稅率
徵收方法與時期
減免與欠稅
第四節 我國土地法關於土地增值稅之規定
課稅物件及範圍
徵收方法與時期
土地增值實數額之計算
稅率
減免與欠稅
第五節 土地稅法改進論
土地稅法改進與修正土地法原則
稅法改進之中心問題
地價稅率之改進
土地增值稅率之改進
地價申報與土地陳報
第九章 田賦的整理
第一節 整理田賦之必要
求賦稅公平原則之實現
增加歲入充裕戰費
為率行
國父遺教實施地價稅
第二節 整理田賦之原則
財政政策之原則
國民經濟之原則
正義之原則
稅務行政之原則
第三節 整理田賦之方法
釐清地籍
土地清丈與測量
土地陳報
土地移轉登記
改進稅制
改進稅務行政
建立人事制度
嚴密視導制度
加強催征力量
推行會計制度
改進徵收手續

Language Chinese
Publication date [1943]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96/229
主題
InfoField
土地稅
中圖分類
InfoField
F812.96
載體形態
InfoField
237,304,561頁

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current22:37, 11 June 2023Thumbnail for version as of 22:37, 11 June 2023708 × 1,047, 258 pages (8.71 MB)PencakeBot (talk | contribs)Upload 田賦會要 第1卷 (1/3) by 郭垣,崔永楫編纂 (batch task; nlc:data_416,14jh008833,81266; 民國圖書.8; 田賦會要)

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