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File:NLC511-06238103-63508 財政學原論.pdf

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財政學原論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
姚慶三 著
image of artwork listed in title parameter on this page
Title
財政學原論
Publisher
上海大學書店
Description

目錄
001 第一編緒論
001001 第一章財政學
001001001 第一節對政學的意義與內容
001001002 第二節財政學的研究方法
001001003 第三節財政學與政危經濟社會各學的爾係
001001004 第四節財政學的研究立場
001002 第二章財政學的過去與現在
001002001 第一節西洋財政學的史的發展
001002002 第二節現代西洋的對政學界
001002003 第三節現代中國的財政學界
002 第二編公共經費論
002001 第一章公共經費的意義與分類
002002 第二章公共經費膨脹的趨勢及其原因
002003 第三章公共經費的原
002004 第四章各種經費的個別觀察
002004001 第一節一般行政費
002004002 第二節國防費
002004003 第二節司法治安費
002004004 第四節文化教育費
002004005 第五節經濟發展費
002004006 第六節社會救濟費
002004007 第七節財務費用
002004008 第八節債務費
002005 第五章國家費與地方費
002006 第六章對人經費
002006001 第一式薪俸
002006002 第一節恩俸
002007 第七章對物經費
002007001 第一節分散籌劃制輿統一籌劃制
002007002 第二節承瓣人的選擇輿價格的決定
003 第三編公共收入論上(收入總論)
003001 第一章公共收入的意義與分類
003002 第二章公共收入之史的發展
003003 第三章公有財產收入及公有企業收入
003003001 第一節公有財產收入的性質及種類
003003002 第二節公有企業收入的性質及種類項式
003003003 第三節公有產業的範圍問題
003004 第四章規費及特別課徵
003004001 第一節規費的意義
003004002 第二節規費的種類及費率
003004003 第三筋規費的微收方法
003004004 第四筋特別課徵
003005 第五章租稅的意羲
003006 第六章租稅的原則
003006001 第一節亞丹斯密的四大原則與華格奈的九大原則
003006002 第二節財政政策的原則
003006003 第三節國民經濟的原則
003006004 第四節社會正羲的原則
003006005 第五節稅務行政的原則
003007 第七章單一稅制典複合稅制
003008 第八章道接稅典間接稅
003009 第九章國家稅與地方稅
003009001 第一節國地稅收劃分的各種制度及各國現行制度
003009002 第二節中國國地稅收劃分的制度
003010 第十章租稅的避免
003010001 第一節逃稅
003010002 第二節彎化與還原
003010003 第三節轉嫁的意羨
003010004 第四節各派的轉嫁學說
003010005 第五節各種租稅的轉嫁典歸着
003011 第十一章租稅的重複
003012 第一章所得稅
003012001 第一節原始的所得稅—人頭稅和家族稅
003012002 第二筋所得稅的種類及性質
003012003 第三節各國的所得稅制
003013 第二章田賦
003013001 第一節田賦的沿革
003013002 第二節田賦的種類稅率及徵收方法
003014 第三章地價稅與土地增價稅
003014001 第一節地價稅
003014002 第二節土地增價稅
003015 第四章營業稅類各稅
003015001 第一節中央的特種營業稅
003015002 第二節地方的特種營業稅
003015003 第三節一般營業稅
003016 第五章費本稅—産稅
003016001 第一節遺産稅的理由
003016002 第二節各國的遺産稅制
003017 第六章財富移轉稅—花稅及契稅
003017001 第一節財富移轉稅的性質及其徵收方法
003017002 第二節印花稅
003017003 第三節契稅
003018 第七章內地消費稅—稅及煙酒稅
003018001 第一節內地消費稅的性質及其徵收方扶
003018002 第二節統稅
003018003 第三節煙灑稅
003019 第八章關稅
003019001 第一節關稅的種類及稅率
003019002 第二飾中國關稅的沿革
003019003 第三節關稅自主權收回的經過
003019004 第四節現行進出口稅的稅率
003019005 第五節關稅徵金的辨法
003019006 第六節反稅制度及關樓制度
003019007 第七節關稅的徵收機關
003020 第九章公賣課稅—鹽稅
003020001 第一節公賣課稅的性質及其對象
003020002 第二節鹽稅的沿革
003020003 第三節鹽的產收運銷及課稅
003020004 第四節肺稅的改革
003021 第十章直接消費稅
004 第五編收支適合論
004001 第一章收支適合的方怯及紙幣政策
004001001 第一節收支適合的幾種方鈇
004001002 第二節紙幣政策
004002 第二章公債的性質及分類
004002001 第一節公債的性質及其用途的範圍
004002002 第二節公債的分類
004003 第三章公值發達的倏件及各國公債的統計
004004 第四章公債的沿革
004004001 第一節前清時代的公債
004004002 第二節北京政府時代的公債
004004003 第三節圓民政府時代的公債
004005 第五章地方公債及特種公債
004006 第六章公債的發行
004006001 第一節銀行承受法及公開徵募法
004006002 第二節平價發行輿低介發行
004007 第七章公債的利息及其他利益
004007001 第一節公債的利息
004007002 第二節公債的其他利益
004008 第八章公債的換回及償還
004008001 第一節公債的換回
004008002 第二節公債的償還
005 第六編財務行政論
005001 第一章預算的意羲及沿革
005001001 第一節預算的意羨
005001002 第二節預算的沿革
005002 第二章預算的編製
005002001 第一節預算編製權
005002002 第二節預算編裂的時期及程序臣
005002003 第三節預算普遍的原則輿預算杭一的原則
005002004 第四節歲入歲出估計的方法
005002005 第五節歲入歲出分類的標準
005003 第三章預算的議定
005003001 第一節預算議定權
005003002 第二節預算議定的範圍及程序
005003003 第三節預算不及議定時的補救瓣法
005003004 第四節預算不足時的補救辨法
005004 第五章預算的施行
005004001 第一節收支機關及收支程序
005004002 第二節金庫制度
005004003 第三節財政簿記的制度
005005 第六章預算施行的監督
005005001 第一節行政監督
005005002 第二節司法監督
005005003 第三節立法監督

Language Chinese
Publication date 1934-02（民國二十三年）
Source
institution QS:P195,Q732353
(民國文獻)

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