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File:NLC416-14jh008787-81462 土地稅.pdf

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土地稅   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
馬大英編著
image of artwork listed in title parameter on this page
Title
土地稅
Publisher
[出版者不詳]
Description

著者在中央訓練團地政班之講稿。介紹土地稅的基礎知識，解說並評價當時制度之內容與得失

目錄
第一章 概論
第一節 土地
第二節 土地稅
第三節 土地稅在財政中之地位
第四節 土地稅之分配
第五節 土地制度租佃制度與土地稅
第六節 土地稅之轉嫁與歸宿
第二章 土地收益稅
第一節 概論
第二節 土地總收益稅
第三節 土地純收益稅
第四節 租賃價格稅
第五節 估定收益稅
第六節 蠲免
第三章 地價稅
第一節 概論
第二節 地價之構成
第三節 地價稅之論據
第四節 估課
第五節 徵稅方法與稅率
第六節 減免
第七節 中國地價稅
第四章 土地增值稅
第一節 概論
第二節 課稅範圍與稅率
第三節 減免
第四節 中國土地增值稅
第五章 土地改良物稅
第一節 概論
第二節 課稅方法與標準
第三節 中國土地改良物稅
第六章 工程受益費
第一節 概論
第二節 征額與征區
第三節 征課標準
第四節 立法程序
第五節 理財方策及徵收行政
第六節 中國現制
第七章 土地轉移稅
第一節 概論
第二節 契稅
第三節 土地登記費

Language Chinese
Publication date 民國三十六年[1947]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96/560
主題
InfoField
稅收制度
中圖分類
InfoField
F812.96
載體形態
InfoField
96頁

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current22:33, 11 June 2023Thumbnail for version as of 22:33, 11 June 2023727 × 1,039, 106 pages (3.35 MB)PencakeBot (talk | contribs)Upload 土地稅 (1/1) by 馬大英編著 (batch task; nlc:data_416,14jh008787,81462; 民國圖書.8; 土地稅)

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