File:NLC511-03003796-66324 財政學原理(下).pdf

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財政學原理(下)   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
李權時
image of artwork listed in title parameter on this page
Title
財政學原理(下)
Publisher
商務印書館·上海
Description

目錄
001 第四編歲入論
001001 第一章歲入的沿革
001001001 第一節歲入的意義
001001002 第二節歲入的沿革
001001002001 一歲入與社會環境的關係
001001002002 二中國歷來歲入的沿革
001001002003 三泰西各國歲入的沿革
001001003 第二章歲入的體系
001001003001 第一節歲入的分類
001001003002 第二節公經濟收入與私經濟收入的區別
001001004 第三章公共產業收入
001001004001 第一節歲入論應否包括共企業論(即公共企業論應否獨立的問題)
001001004002 第二節公共財產的收入
001001004003 第三節公共企業的收入
001001004003001 一公共企業的動機
001001004003002 二公共企業的分類
001001004004 第四節公共產業收入的術語
001001005 第四章稅制概論
001001005001 第一節規費與特別課賦應否歸入一般稅制問題
001001005002 第二節租稅的分類
001001005003 第三節稅制的意義
001001005004 第四節單一稅制的意義及其理論的沿革
001001005005 第五節單一稅論的總批評
001001005006 第六節單一稅論的分批評
001001005007 第七節複合稅制之必要及其組織
001001006 第五章課稅原則概論
001001006001 第一節課稅的次要原則
001001006001001 一財政原則
001001006001002 二行政原則
001001006001003 三經濟原則
001001006002 第二節課稅的首要原則
001001006002001 一課稅之依據
001001006002002 二課稅之標準
001001006002003 三課稅之累進
001001006002004 四課稅之區別
001001006002005 五課稅之普遍
001001006002006 六課稅之劃一
001001007 第六章租稅之逃逸轉嫁與歸宿
001001007001 第一節租稅之逃逸
001001007001001 一逃逸與轉嫁之區別
001001007001002 二人民為何逃逸租稅
001001007001003 三租稅逃逸的合法的及違法的方式
001001007001004 四租稅逃逸之補救方法
001001007002 第二節租稅之轉嫁和歸宿
001001007002001 一轉嫁的種類
001001007002002 二租稅之前轉單純前轉與復疊前轉
001001007002003 三租稅之後轉單純後轉與復疊後轉
001001007002004 四還元是否為轉嫁之一種之討論
001001007002005 五租稅之橫轉
001001007002006 六租稅之化轉
001001007002007 七租稅轉嫁一般原則之研究
001001007002008 八租稅之歸宿
001001008 第七章租稅之影響
001001008001 第一節租稅之影響概說
001001008002 第二節狹義的租稅影響
001001008003 第三節廣義的(即一般經濟的)租稅影響
001001008003001 一租稅之生產影響
001001008003002 二租稅之分配影響
001001008004 第四節最廣義的(即一般社會的和一般政治的)租稅影響
001001008004001 一租稅之社會影響
001001008004002 二租稅之政治影響
001001009 第八章享益稅論(一)規費類捐稅
001001009001 第一節手續費
001001009001001 一註冊費
001001009001002 二查驗費
001001009001003 三簽證憑照費
001001009001004 四訴訟費
001001009001005 五特許費
001001009001006 六公共建築物及設備使用費
001001009002 第二節財產移轉稅-契稅
001001009003 第三節驗契稅
001001009004 第四節印花稅
001001010 第九章享益稅論(二)特別課賦
001001010001 第一節特別課賦之意義
001001010002 第二節特別課賦徵收之原則
001001010003 第三節築路徵費辦法舉例
001001011 第十章享益稅論文集三)間接消費稅類
001001011001 第一節關稅或國境稅
001001011001001 一關稅之目的
001001011001002 二關稅之種類
001001011001003 三中國近年來關稅之實收數
001001011002 第二節內國產銷稅
001001011002001 一卷於統稅
001001011002002 二麥粉統稅
001001011002003 三綿紗統稅
001001011002004 四火柴統稅
001001011002005 五水泥統稅
001001011002006 六鹽稅
001001011002007 七礦產稅
001001011002008 八煙酒稅(煙酒公賣費)
001001011002009 九錫箔稅
001001012 第十一章享益稅論(四)營業稅類
001001012001 第一節中央營業稅類
001001012001001 一船鈔
001001012001002 二煙酒牌照稅
001001012001003 三交易所稅
001001012001004 四銀行兌換券發行稅
001001012002 第二節地方營業稅類
001001012002001 一省縣營業稅類
001001012002002 二直轄市營業稅類
001001013 第十二章享益稅論(五)一般營業稅
001001013001 第一節一般營業稅在國地稅收劃分系統中的地位
001001013002 第二節各國營業稅概況
001001013003 第三節法國式販賣稅的沿革
001001013004 第四節法國式販賣稅的優劣
001001013005 第五節營業稅稅率標準
001001013006 第六節民二十年夏吾國各省市營業稅範圍標準及稅率草案一覽
001001013007 第七節目前吾國各省市營業稅稅率舉例
001001014 第十三章能力稅論(一)所得稅類
001001014001 第一節所得稅之種類
001001014002 第二節我國採行所行稅之企圖
001001014002001 一二十年之銀行業收益稅法
001001014002002 二十八年之所得稅條例草案
001002 第十四章能力稅論(二)財產稅類(一)遺產稅
001002001 第一節遺產稅理論
001002001001 一何謂遺產稅
001002001002 二遺產稅的性質
001002001003 三遺產稅理論史略
001002001004 四遺產稅之各種理論
001002001005 五反寺遺產稅者的理論
001002002 第二節我國近年來對於遺產稅之籌疑
001003 第十五章能力稅論(二)財產稅類(二)土地稅
001003001 第一節土地的分類與其課稅的關係
001003002 第二節各省田賦正附稅概況及其減輕附稅計劃
001003003 第三節土地法內所規定的土地稅
001003003001 一地價稅
001003003002 二土地增值稅
001003003003 三土地改良物稅
001004 第十六章能力稅論(三)直接消費稅類
001004001 一使用物稅
001004002 二使用人稅
001004003 三享樂行為稅
002 第五編公債論(包括戰時財政論)
002001 第一章公債概論
002001001 一公債論的意義
002001002 二公債的意義
002001003 三「出超」或收支不適合的原因
002001004 四公債與私債之區別
002001005 五公債成立之條件
002001006 六公債之種類
002001007 七債之發行價格及利息
002001008 八公債發行時之其他幾個問題
002001009 九公債之賞還
002001010 十公債之抵賴
002002 第二章我國公債之現狀
002002001 第一節我國內債之現狀
002002001001 一一般內國公債之現狀
002002001002 二特種內國公債之現狀
002002001003 三地方公債之現狀
002002002 第二節我國外債之現狀
002002002001 一財政部經管有確實擔保之主要外債(包括庚子賠款)
002002002002 二財政部經管無確實擔保之主要外債
002002002003 三鐵道部經管之主要外債
002002002004 四交通部經管之主要外債
002003 第三章戰時財政
002003001 一何謂戰時財政
002003002 二戰時財政研究之必要
002003003 三作戰經費籌措這方法
002003004 四募集戰債與加徵戰稅孰重
002003005 五加徵戰稅的內容怎樣

Language Chinese
Publication date 1935(民國二十四年)
Source
institution QS:P195,Q732353
(民國文獻)
主題
InfoField
財政學

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