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File:NLC511-11108807-65104 民國財政論.pdf

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民國財政論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
楊汝梅
image of artwork listed in title parameter on this page
Title
民國財政論
Publisher
商務印書館·上海
Description

目錄
001 緒論
001001 綜論世界財政改造之新思潮及吾國財政大概
002 第一編民國財政總論
002001 第一章民國財政總論
002001001 第一節民國財政變遷之原因及結果(自前清末年起至現在止)
003 第二編中央財政
003001 第一章中央財源及各項用途之關係
003001001 第一節概論
003001002 第二節京師稅務收入(即崇文門及左右翼稅收)及其用途
003001003 第三節各省解款(述各省解款之沿革及最近實況)
003001004 第四節中央專款
003001005 第五節印花稅收入及其用途
003001006 第六節煙酒收入及其用途
003001006001 (1)吾國煙酒稅制沿革
003001006002 (2)煙酒稅
003001006003 (3)煙酒公賣費
003001006004 (4)煙酒牌照稅
003001006005 (5)近年煙酒收入之實況
003001006006 (6)煙酒收入與國債之關係
003001006007 (7)整理煙酒收入之根本計劃
003001007 第七節關稅收入及其用途
003001007001 第一項海關之現狀
003001007002 第二項常關之現狀(附常關存廢與銷場稅之關係)
003001007003 第三項近年關稅之收支實況
003001007004 第四項現時關稅擔保之內外債(附關稅擔保洋賠各款按年應付本息表)
003001007005 第五項用關稅整理無切實擔保債款計劃書(附新整理公債分年還本付息表)
003001007006 第六項對於關稅會議之美英日法義荷六國提案與吾國提案之比較並附評論
003001007006001 第一過渡期間之附加稅率
003001007006002 第二附加稅之用途
003001007006003 第三裁厘辦法
003001007006004 第四整理債務
003001007006005 第五關稅自主後之進口稅率應否先定標準
003001007006006 第六出口稅率應否修正
003001007006007 第七沿岸貿易稅應否廢除
003001007006008 第八關款存放問題
003001008 第八節鹽稅收入及其用途
003001008001 第一項概論
003001008002 第二項場產
003001008003 第三項運銷
003001008004 第四項緝私
003001008005 第五項稅率
003001008006 第六項鹽稅及鹽餘之收支實況
003001008007 第七項鹽款收支總論
004 第三編全國財政與豫算之關係
004001 第一章豫算總論
004001001 第一節概論
004001002 第二節豫算如何編制
004001003 第三節無豫算及不能實行豫算時之救濟方法
004001004 第四節豫算如何施行
004001005 第五節決算
004002 第二章吾國財政收支及負債之現狀
004002001 第一節論最近國家財政收支及負債之真相
004002002 第二節國家最近之歲入歲出及負債概算數
004002002001 (一)最近國家歲入豫算總表
004002002002 (二)最近國家歲出豫算總表
004002002003 (三)最近國債豫算總表(附說明)
004002002004 (四)最近交通收入簡表(附說明)
005 第四編國債總論
005001 第一章民國最近債務總論
005002 第二章財政部經管之內外債
005002001 第一節財政部經管債務及如何整理之概論
005002002 第二節財政部經管各種債款之分析
005002003 第三節財政部借款之各種抵押品
005003 第三章交通部經管之內外債
005003001 第一節交通債務概論
005003002 第二節各種交通債款之分析
005003003 第三節交通部整理外債計劃大要
005004 第四章整理無抵押債款之條陳
005004001 第一節整理之意義
005004002 第二節現時抵押品之價值
005004003 第三節不必改訂條件之應整理各債
005004004 第四節市場發行之外債
005004005 第五節未向市場發行之外國銀行墊款及其他外國借款
005004006 第六節國內墊款
005004007 第七節內國公債
005004008 第八節國庫券
005004009 第九節欠薪
005004010 第十節物品之負債
005004011 第十一節整理債券之利率及發行價額
005004012 第十二節準備整理計劃之方法
006 附編
006001 近時重要財政問題
006001001 一評論關稅會議各國代表整理債務之提案
006001002 二財政上司法監督與立法監督之關係
006001003 三美國豫算及審計制度
006001004 四維持中央銀行鈔票信用之根本辦法
006001005 五維持中交兩行鈔票信用之治標辦法
006001006 六民國審計制度之沿革及進行計劃
006001007 七論中國歷代財政大事變遷之因果
006001008 八吾國貨幣制度之沿革及整理計劃
006001009 九論吾國審計制度及近世各國之審計新制

Language Chinese
Publication date 1927-03(民國十六年)
Source
institution QS:P195,Q732353
(民國文獻)
主題
InfoField
民國;財政;民國財政

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