File:NLC416-15jh000267-82092 租稅論.pdf

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租稅論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
周伯棣著
image of artwork listed in title parameter on this page
Title
租稅論
Publisher
文化供應社[發行者]
Description

原著《財政學》分上、中、下3卷,系作者在中山大學等校任教的講義。此卷經修訂後單獨出版。內容分19章,前5章論述租稅的意義、本質、稅制、轉嫁與歸宿等理論問題,後各章分述所得稅、遺產稅、營業稅、地稅、關鹽稅、戰時消費稅等各類租稅的內容,徵收方法與沿革等

目錄
第一章 租稅之意義本質及原則
第一節 租稅之意義
第二節 租稅之本質
第三節 租稅之原則
第二章 租稅之術語與稅率
第一節 術語
第二節 稅率
第三章 租稅之組織(稅制)
第一節 稅源之選擇
第二節 課稅品的選擇
第三節 租稅之種類
第四節 稅制之進化
第五節 我國稅制之發展
第六節 我國稅制之現在與將來
第四章 租稅之轉嫁及歸宿
第一節 轉嫁及歸宿之發生
第二節 租稅之轉嫁及歸宿
第三節 轉嫁學說
第四節 租稅折入資本
第五節 各種租稅之轉嫁與歸宿
第五章 租稅行政上之問題
第一節 租稅之程度
第二節 納稅能力之問題
第三節 逃稅
第四節 重複課稅
第五節 行政上之經濟與實際上之可能
第六章 所得稅
第一節 概說
第二節 各國之所得稅
第三節 我國之所得稅
第七章 過份利得稅
第一節 過份利得之來源
第二節 學理的根據
第三節 過份利得與正常利潤
第四節 課稅範圍及其免稅
第五節 稅率
第六節 微課方法
第七節 過份利得稅之歸宿
第八章 遺產稅
第一節 概說
第二節 遺產稅之根據
第三節 遺產稅之地位與特色
第四節 遺產稅之分類
第五節 課稅範圍及稅率
第六節 遺產稅之逃稅
第九章 營業稅
第一節 概說
營業與營業稅
營業稅之種類
營業稅之根據及課稅方法
第二節 我國之營業稅
我國營業稅之分類
一般營業稅
牙稅
當稅
屠宰稅
酒牌照稅
交易所稅
雜稅
第十章 地稅
第一節 概說
第二節 田賦
田賦之內容與稅收
田賦之積弊
田賦微質與劃歸中央
第三節 地價稅
地價稅之發達與種類
地價稅與土地改革
地價的決定
非常時期的申報地價 地價稅之稅率
第四節 土地整理
概說
確定面積
第十一章 房屋稅
第十二章 消費稅概論
第一節 消費稅之內容及利弊
第二節 消費稅之課稅方法
第三節 消費之課稅品與種類
第十三章 關稅
第一節 稅關與關稅
第二節 關稅政策與稅則
第三節 課稅品與課稅標準
第四節 我國之關稅
第五節 關稅抵債關稅微金
第十四章 鹽稅
第一節 概說
第二節 我國的鹽制
第三節 鹽稅之稅率
第四節 我國的新鹽法
第五節 產鹽狀況及其種類
第六節 戰時之食鹽政策
第十五章 統稅
第一節 統稅與厘金
第二節 統稅之種類
捲菸統稅
熏煙葉統稅
麥粉統稅
紗火柴水泥
第三節 結論
第十六章 煙酒稅
第一節 課稅之理由及方法
第二節 煙酒公賣費與煙酒稅損
第三節 近年來之改革
第四節 結語
第十七章 戰時消費稅
第一節 戰時消費稅之內容
第二節 戰時消費稅之特質
第三節 戰時消費稅之問題
第十八章 專賣
第一節 專賣之性質
第二節 經營之方式
第三節 專賣收入之本質
第四節 專賣政策與租稅政策之抉擇
第五節 專賣價格的決定
第六節 專賣之利弊
第十九章 流通稅
第一節 概說
第二節 印花稅
第三節 契稅
第四節 交易稅

Language Chinese
Publication date 民國三十三年[1944]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810.42/4
主題
InfoField
稅收理論 財政學
中圖分類
InfoField
F810.42
載體形態
InfoField
[10],375,10頁

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current23:20, 11 June 2023Thumbnail for version as of 23:20, 11 June 2023858 × 1,322, 400 pages (11.29 MB)PencakeBot (talk | contribs)Upload 租稅論 (1/1) by 周伯棣著 (batch task; nlc:data_416,15jh000267,82092; 民國圖書.8; 租稅論)

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