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File:NLC416-14jh008549-70942 財政原論.pdf

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財政原論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕高野岩三郎著
image of artwork listed in title parameter on this page
Title
財政原論
Publisher
普及書局[總發行者]
Description

目錄
緒論
第一章 財政
第一款 財政之觀念
第二款 財政之特質及財政之原則
第三款 近世財政之發達
第二章 財政學
第一款 財政學之定義
第二款 財政學之範圍
第三款 財政學與經濟學及其他諸學科之關係
第四款 關於財政學全體之參考書
第五款 本書論述之順序
第一 國家財政論
第一部 收入論
總說
第一門 經常收入論
第一綱 公共經濟的收入
第一類 租稅
第一編 租稅泛論
第一章 租稅之本質
第一款 租稅之定義
第二款 租稅及納稅之根據
第二章 租稅之重要並關於租稅之術語
第一款 租稅之重要
第二款 關於租稅之術語
第三章 租稅之分類
第四章 租稅之原則
第一款 緒言
第二款 財政上之原則
第一項 與國家充分之收入
第二項 有屈伸力
第三款 社會經濟上之原則即稅源常重在所得
第四款 公正之原則
第一項 租稅及於一般
第二項 租稅之平等
第一節 關於租稅平等賦課之學說
第二節 生計最少費之免除
第三節 累進稅主義
第四節 所謂財產所得之重課
第五節 避重複稅
第五款 租稅行政上之原則
第一項 租稅之正確
第二項 租稅之便宜
第三項 租稅徵收費少
第五章 租稅制度
第六章 租稅之轉嫁
第七章 租稅之賦課及徵收
第一款 租稅之賦課
第二款 租稅之徵收
第二編 租稅各論
第一章 收入稅
總說
第一款 地租
第一項 地租之性質
第二項 地租之賦課法
第三項 地租賦課法之缺點
第四項 地租改良策並諸國之地租
第二款 家屋稅
第一項 家屋稅之性質
第二項 家屋稅之賦課法並諸國之家屋稅
第三款 營業稅
第一項 營業稅之性質
第二項 營業稅之賦課法並諸國之營業稅
第四款 利子稅
第五款 勞力收入稅
第六款 收入稅結論
第二章 人稅
第一款 人身稅
第二款 等級稅
第三款 一般所得稅
第四款 一般財產稅
第三章 消費稅
第一款 消費稅之性質及分類
第二款 消費稅之種類與其賦課法
第一項 內國消費稅
第一節 間接內國消費稅
第二節 直接內國消費稅
第二項 關稅
第三款 消費稅結論
第四章 財產移轉稅
總說
第一款 課於財產有償移轉之租稅
第二款 課於財產無償移轉之租稅即相續稅及贈與稅
附 兵役稅
第二類 手數料
第二綱 准公共經濟的收入
第三綱 私人經濟的收入
第一類 國有之土地
第二類 國有之森林
第三類 國有之礦山
第四類 官行工業
第五類 官行商業及銀行業
第六類 官行富簽業
第七類 郵便電信電話事業
第八類 鐵道事業
第二門 臨時收入論
第一章 臨時收入之種類
第二章 公
第一款 公債之種類
第一項 隨意公債
第一節 流動公債
第二節 固定公債
第二項 強迫公債
第二款 公債之償還
第二部 支出論
第三部 財政組織論
第一章 收支之平均
第二章 預算
第三章 經費支辦法
第四章 非常準備金
第二 聯合國及地方自治體財政論
第一章 聯合國之財政
第二章 地方自治體之財政

Language Chinese
Publication date 清光緒三十二年[1906]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810/43
主題
InfoField
財政學
中圖分類
InfoField
F810
載體形態
InfoField
284頁

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current04:55, 25 April 2023Thumbnail for version as of 04:55, 25 April 2023850 × 1,362, 300 pages (9.64 MB)PencakeBot (talk | contribs)Upload 財政原論 (1/1) by (日)高野岩三郎著 (batch task; nlc:data_416,14jh008549,70942; 民國圖書-PD2022.4; 財政原論)

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