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File:NLC416-14jh008649-70325 所得稅之理論與實際.pdf

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所得稅之理論與實際   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
陳英競著
image of artwork listed in title parameter on this page
Title
所得稅之理論與實際
Publisher
澄園
Description

分10章。論述所得稅之重要及課稅範圍、所得稅之分類、轉嫁與歸宿、估課方法、稅務行政及各國推行所得稅之概況等

目錄
小引
第一章 所得及所得稅之性質與意義
第一節 所得之概念
第二節 所得稅之意義
第三節 所得稅之性質
第二章 所得稅之重要及其課稅範圍
第一節 所得稅之沒革及其在現代財政系統中之地位
第二節 所得稅之稅源
第三節 所得稅之課稅範圍
第三章 所得稅之分類
第一節 縱的分類法
第二節 橫的分類法
第四章 所得稅與其他租稅之關係
第一節 所得稅與其他直接稅之關係
第二節 所得稅與單一稅之關係
第三節 所得稅與間接稅之關係
第五章 所得稅之公平問題
第一節 所得稅征課之理由及其反對論
第二節 免稅
第三節 差別原則
第四節 累進原則
第五節 減額及救濟
第六節 重複課稅
第七節 逃稅
第八節 所得稅與各項租稅原則之比較的研討
第六章 所得稅之轉嫁與歸着
第一節 轉嫁與歸着之一般概念
第二節 所得稅之轉嫁及其歸着
第三節 所得稅之效果及其影響
第七章 所得稅之估課方法
第一節 所得之估計方法
第二節 估計之標準
第三節 稅率
第四節 課稅方法
第八章 所得稅之稅務行政
第一節 所得稅法之制定
第二節 稅務行政之組織
第三節 稅務行政上之各項重要問題
第九章 各國推行所得稅之概況
第一節 英國
一 英國本部
二 英屬殖民地
第二節 美國
一 聯邦
二 各邦
第三節 德國——普魯士
第四節 法國
第五節 日本
第六節 意大利及其他
第十章 所得稅之未來與中國財政
第一節 所得稅之過去與未來
第二節 民三所得稅法要點
第三節 所得稅與中國財政
附本文參考書目

Language Chinese
Publication date 民國二十二年[1933]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810.42/10
主題
InfoField
所得稅
中圖分類
InfoField
F810.424
載體形態
InfoField
114頁

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current22:24, 11 June 2023Thumbnail for version as of 22:24, 11 June 2023806 × 1,160, 126 pages (3.91 MB)PencakeBot (talk | contribs)Upload 所得稅之理論與實際 (1/1) by 陳英競著 (batch task; nlc:data_416,14jh008649,70325; 民國圖書.8; 所得稅之理論與實際)

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