File:NLC416-15jh000199-81758 社會問題與財政.pdf

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社會問題與財政   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕小川鄉太郎著
image of artwork listed in title parameter on this page
Title
社會問題與財政
Publisher
商務印書館[發行者]
Description

首編「總論」分4章，闡述為解決社會問題而制定的政策應「以財政作為手段」的觀點；第2編「官業之社會化」分3章，除論述國營壟斷企業的理論、國家政策與財政收入的關係等問題外，兼論「專賣事業」的租稅收益、本質及範圍；末編「租稅之社會化」分6章，論述租稅的社會性質及為籌措戰費而增加稅收和整理稅制等問題。據作者發表在《經濟論叢》等雜誌上的論文，分章而成

目錄
第一編 總論
第一章 社會問題之解決與財政
第一 社會問題
第二 作為社會問題解決方法之社會主義
第三 作為社會問題解決方法之社會政策
第四 社會政策與財政
第二章 戰後財政之社會化
第三章 社會政策與財政
第一 經費與社會政策
第二 官業與社會政策
第三 租稅與社會政策
第四 公積與社會政策
一 公積與富之分配
二 公積之民眾化
第四章 由社會政策觀察之日本財政
第一 日本的經費與社會政策
一 社會政策的立法經費
二 傭人之待遇
三 官吏之待遇
四 官吏雇員傭役之生活不安定
第二 日本之官業與社會政策
第三 日本之租稅與社會政策
第四 日本之公積與社會政策
第五 結論
第二編 官業之社會化
第一章 獨占事業官營論
第一 自由競爭與獨占
第二 獨占事業之種類
第三 獨占價格
第四 對於獨占之政策
第五 獨占事業與財政
第二章 駁官業整理論
第一 關於官業之根本思想之變遷
第二 官業之界限
第三 官業收入在財政上的地位
第四 結論
第三章 專賣擴張論
第一 戰後財政上的租稅與專賣
第二 專賣的本質
第三 專賣的範圍及其擴張
第三編 租稅之社會化
第一章 社會的租稅政策之根本理論
第一 作為社會政策手段之租稅
第二 租稅之財政的目的與社會政策的目的
第三 社會政策的租稅之反對論及駁論
第四 社會政策的課稅法及依據量力擔稅之原則之課稅法
第二章 由社會政策觀察之日本稅制
第一 緒言
第二 由社會政策觀察之日本消費稅
第三 由社會政策觀察之日本直接稅
一 社會政策的新稅
二 所得稅與繼承稅之並立
三 所得稅與收益稅之並立
第四 結論
第三章 為充實國防而增稅與稅制整理
第一 充實國防之計畫與其經費
第二 增稅案與議會之修正
第三 國防充實費之財源選擇
第四 整理稅制與增稅減稅
第五 結論
第四章 戰時利得稅論
第一 緒言
第二 戰時利得稅的本質
一 戰時利得稅的意義
二 戰時利得稅的根據
三 戰時護利稅與社會政策
第三 戰時護利稅的課徵形式
一 作為所得稅的戰時利得稅
二 作為財產稅的戰時利得稅
三 作為流通稅的戰時利得稅
第四 戰時利得稅的稅率
第一 結論
第五章 日本戰時利得稅論
第一 緒言
第二 戰時利得稅的本質
第三 納稅義務者
第四 戰時利得稅的算定及其課稅的範圍
一 法人利得的算定
二 個人利得的算定
第五 免稅點
第六 稅率
第七 戰時利得稅的施行期間
第八 結論
第六章 所得稅論
第一 所得稅的性質
第二 所得稅在稅制上的地位
第三 所得稅的主觀性及其社會政策的色彩
一 最低生活費免稅
二 輕課少額所得
三 累進稅率
四 輕課勤勞所得
第四 所得稅的普通性及其社會政策的色彩
一 綜合課稅與源泉課稅
二 法人所得稅與個人所得稅
第五 結論

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/810/64
主題
InfoField
財政學
中圖分類
InfoField
F810-53
載體形態
InfoField
387頁

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