File:NLC416-01jh004406-12607 各國地價稅制度.pdf

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Summary

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各國地價稅制度   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
東京市政調查會編
image of artwork listed in title parameter on this page
Title
各國地價稅制度
Publisher
華通書局
Description

分「土地加價稅」與「土地原價稅」兩編。敘述地價稅原理及世界各國徵收地價稅的方案與手續等

目錄
第一編 土地加價稅
第一章 土地加價稅的實例
第一節 德國的土地加價稅
第一項 膠州灣的土地加價稅
第二項 德國各都市的土地加價稅
第一款 土地加價稅設定的情形
第二款 土地加價稅的內容
第三項 國稅土地加價稅
第四項 德意志帝國土地加價稅
第一款 成立的徑路
第二款 稅法的內容
第二節 英國的土地加價稅
第一項 土地加價稅設定的情形
第二項 土地加價稅法的內容
第一款 在一九○九年至一九一○年的財政法案中土地加價稅和其他地價稅的關係
第二款 土地加價稅的免除
第三款 租稅額計算方法
第四款 租稅的徵收
第五款 土地加價稅的廢止
第三節 其他歐洲各國的土地加價稅
第四節 日本的土地加價稅
第一項 設定的理由
第二項 敕令案的內容
第二章 土地加價稅的性質
第一節 土地加價稅之倫理的性質
第二節 土地加價稅之社會的性質
第一項 土地加價稅和土地投機
第二項 土地加價稅和地代
第三項 土地加價稅和住宅的供給
第三節 土地加價稅之財政的性質
第一項 土地加價稅的收入
第二項 差增價格的決定
第三項 和現行租稅的關係
第一款 土地加價稅和不動產移轉稅
第二款 土地加價稅和現行地稅
第二編 土地原價稅
第一章 土地原價稅的實例
第一節 澳洲土地原價稅
第一項 制定的情形
第二項 土地原價稅制定的徑路及其內容
第一款 作為州稅的土地原價稅
第二款 方稅中的土地原價稅
第三款 視為聯邦稅的土地原價稅
第三項 土地的評價
第一款 土地的評價機關
第二款 土地評價的方法
第二節 西部坎拿大諸州的土地原稅
第一項 制定的情形
第二項 土地原價稅制定的徑路及其內容
第一款 州稅中的土地原價稅
第二款 視為市町村稅的土地原價稅
第三項 土地的評價
第一款 評價機關
第二款 評價方法
第四項 租稅的徵收
第三節 英國的原地稅
第四節 美國的不動產稅
第五節 日本的閒地稅
第二章 土地原價稅之性質
第一節 土地原價稅之倫理的性質
第二節 土地原價稅之社會及財政的性質
第一項 土地原價稅和土地投機
第二項 土地原價稅和住宅供給
第三項 土地原價稅的收入

Language Chinese
Publication date 民國18[1929]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
全國圖書館文獻縮微中心 國家圖書館
主題
InfoField
地價-稅收制度 稅收制度-地價
中圖分類
InfoField
F811.4
拼音題名
InfoField
ge guo di jia shui zhi du
載體形態
InfoField
192頁

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current14:20, 21 April 2023Thumbnail for version as of 14:20, 21 April 20231,239 × 1,754, 206 pages (10.42 MB)PencakeBot (talk | contribs)Upload 各國地價稅制度 (1/1) by 東京市政調查會編 (batch task; nlc:data_416,01jh004406,12607; 民國圖書-PD2022.1; 各國地價稅制度)

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