File:NLC511-09002096-61521 縣地方財政.pdf

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縣地方財政   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
彭雨新 著
image of artwork listed in title parameter on this page
Title
縣地方財政
Publisher
商務印書館·上海
Description

目錄
001 第一章縣財政在各級收支系統中之演變
001001 第一節二十三年以前之縣財政收支
001001001 第一目北京政府時代
001001002 第二目民十六至二十三年
001002 第二節第二次財政會議至第三次財政會議時期之縣財政收支
001002001 第一目省縣收支標準
001002002 第二目財政收支系統法
001002003 第三目縣各級組織綱要中之縣財政規定
001003 第三節改訂財政收支系統後之縣財政
002 第二章過去縣地方經費分配概況
002001 第一節戰前及戰時縣歲出預算額增減之趨勢及各省分配情形
002002 第二節各項經費在總支出中之地位
002003 第三節各項經費額分配於每人口及單位面積概況
002004 第四節各縣歲出經費之差距
003 第三章縣支出論
003001 第一節過去地方三大支出之檢討
003001001 第一目縣行政費
003001002 第二目縣保安公安費
003001003 第三目縣教育費
003002 第二節從縣支出性質以論今後縣事業經費增加趨勢
003002001 第一目縣支出性質之根據
003002002 第二目過去縣事業基礎及今後事業進展趨勢與經費支應
004 第四章縣地方收入消長情形
004001 第一節縣地方收入之消長趨勢
004001001 第一目田賦屠稅在縣收入中之趨勢
004001002 第二目各項收入在縣預算中所占之地位
004002 第二節縣地方各項重要收入之縣際間相互差異
004003 第三節縣補助收入與財源調劑
005 第五章縣收入論
005001 第一節過去縣收入制度兩大特點之檢討
005001001 第一目附加制
005001002 第二目攤派制
005002 第二節現行稅制分述
005002001 第一目房捐
005002002 第二目屠宰稅
005002003 第三目營業牌照稅
005002004 第四目使用牌照稅
005002005 第五目筵席及娛樂稅
005002006 第六目今後縣地方稅制之展望
005003 第三節稅課以外之收入
005003001 第一目公款與公產
005003002 第二目其他收入
006 第六章縣與各級財政收支關係論
006001 第一節中央與縣財源調劑方法
006001001 第一目改訂財政系統後中央與縣財源之調劑
006001002 第二目補助金制度之引用
006002 第二節縣與鄉鎮財政收支關係
006002001 第一目鄉鎮財政獨立問題
006002002 第二目縣與鄉鎮財政劃分之現況
006002003 第三目縣與鄉鎮財政收支之調整問題
007 第七章縣財務行政沿革
007001 第一節縣財政機構沿革
007001001 第一目裁局改科及改組財務委員會以前之縣財政機構
007001002 第二目裁局改科及改組財務委員會以後之縣財政機構
007002 第二節縣預算制度沿革
008 第八章縣財務行政論
008001 第一節財政機構之調整
008001001 第一目稅務機構之合一
008001002 第二目縣會計室與財政科組織之調整
008001003 第三目縣財政視察督導制度之建立
008001004 第四目縣銀行制度之商榷
008002 第二節縣預算制度之建立
008002001 第一目縣預算制度應重新建立之理由
008002002 第二目縣預算編審問題
008002003 第三目縣預算執行問題

Language Chinese
Publication date November 1945 (民國三十四年十一月)
Source
institution QS:P195,Q732353
(民國文獻)
主題
InfoField
地方財政;民國

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This image is now in the public domain in China because its term of copyright has expired.

According to copyright laws of the People's Republic of China (with legal jurisdiction in the mainland only, excluding Hong Kong and Macao), amended November 11, 2020, Works of legal persons or organizations without legal personality, or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation. For photography works of natural persons whose copyright protection period expires before June 1, 2021 belong to the public domain. All other works of natural persons enter the public domain 50 years after the death of the creator.
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