File:NLC416-02jh002488-13479 財政學問答.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file(1,239 × 1,754 pixels, file size: 3.35 MB, MIME type: application/pdf, 103 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary

[edit]
財政學問答   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
上海法學編譯社著
image of artwork listed in title parameter on this page
Title
財政學問答
Publisher
上海法學編譯社
Description

以問答體裁簡略解說財政問題和理論的基礎讀物

目錄
總論
何謂國家之財政
國家財政之特質有幾
國家財政與私人財政之異同若何
財政之原則有幾
滑克奈氏對於議會監督政府收支之學說試敘述之
近世財政發達之原因何在
財政學之定義
研究財政學之範圍何若
財政學與經濟學及其他諸科學之關係何若
收入論
國家收入之種類有幾
經常收入之種類有幾
准公共經濟的收入與私人經濟的收入之區別
臨時收入之種類有幾
租稅之定義
何謂血稅與實物稅
何謂國家稅與地方稅
我國租稅何者為國家稅何者為地方稅試表舉之
租稅為報酬說者云何(又曰利益說)(又曰霍布之學說)
租稅為保險料說者若何
何謂共同團體說試說明之(又曰醵出說)(又曰西利門氏學說)
外國人住居內國時何以有納稅之義務
租稅何以得為現今國家收入之要部試說明之
試列舉關於租稅之術語並詳其義
租稅之分類有幾並詳其義
現今世界各國普通所行租稅之種類有幾
斯密亞丹租稅之四大原則試舉明之
塞司蒙特租稅之四大原則試舉明之
格而紐租稅之十六大原則試表舉之
海爾租稅之三大原則試表舉之
海而弗利之十大原則試表舉之
愛勃路易之三大原則試表舉之
滑克奈租稅之四大原則試表舉之
重農學派之租稅分類如何
斯密亞丹之租稅分類法有幾試批評之
拉烏氏之租稅分類法有幾試批評之
直接稅與間接稅之利害若何
稅源之說可分為三試列舉而批評之
稅源與課稅物件之區別若何
租稅之轉嫁與歸著之區別若何
租稅及於經濟上之影響若何
我國之租稅實輕於他國而人民常覺其痛苦者何故
單稅與復稅之利弊若何
重複稅之利弊若何
重複稅與復稅之區別若何
累進稅與比例稅之區別若何
累進稅與比例稅之利弊若何
國家稅制當采累進稅說乎抑采比例稅說乎
累進稅之弊害有幾試舉明之
何謂特別稅與附加稅
課收入稅之方法有幾
何謂地租
地租之課稅法有幾試列舉批評之
家屋稅之課稅法有幾試列舉而批評之
何謂營業稅
營業稅之課稅法有幾試列舉而批評之
何謂利子稅
利子稅之課稅法有幾試列舉而批評之
何謂勞力收入稅
何謂人頭稅
何謂等級稅
何謂所得稅
所得稅之利點有幾試列舉而說明之
凡施行所得稅其應守之原則有幾試列舉而說明之
何謂財產稅
何謂消費稅
消費稅以何者為標準而分類其類有幾試列舉而說明之
間接消費稅與直接消費稅之賦課法有幾其優劣如何
關稅之種類有幾
關稅賦課徵收之方法有幾其優劣若何
消費稅對於國家與人民其利害若何
何謂財產移轉稅
財產移轉稅之類別有幾試列舉而說明之
相續稅之賦課範圍並其課稅方法若何
何謂手數料並問其種類有幾
何謂官有財產並問其種類有幾
官有土地之管理法以何者為最宜試評騭之
官有森林宜拂下乎抑宜保持乎
官有礦山宜用何法管理之乎
冶金可為官業否
採鹽宜為官業否
官營採鹽業之經營方法有幾
官有漁獵權之性質若何
何謂官行工業並問其種類有幾
何謂官行商業並問其種類有幾
官行銀行業之目的若何
官行富簽業之目的的若何
官行質業之目的若何
郵便為替業之目的若何
郵便貯金業之目的若何
郵便電信電話事業何以須歸國家之獨占
官行專賣業之立意若何
得為官行專賣業之條件有幾
鹽何以得為專賣業乎
官行煙草業其利若何
鐵道國有之可否
臨時收入之種類有幾
公債之意義若何
確定公債之種類有幾試列舉說明而評騭之
流動公債之種類有幾試列舉說明之
財政部證券之作用若何
發行財政部證券之制限方法及其期限若何
國庫存金危險之豫防法若何
何謂年金並問其種類有幾
何謂敦慶法
特別公債之種類有幾並問其性質若何
何謂公債之募集何謂公債之發行
平價發行與呼價發行之分別及其利弊若何
高價無減少免許法及少額無減少免許法之意義及其利弊若何
募集公債何以用保證給付及部分給付之方法
償還公債之方法若何
何謂償還基金公積法並問其利害若何
外債何以有加重公債費之傾向
地方公債之監督法有幾試列舉說明之
支出論
經費之定義若何
經費增加之原因有幾
經費之原則有幾
經費之分類以何者為標準乎
經費以需要之種類為標準而分類時其種類凡幾
俸給之性質及其標準若何(俸給與勞銀之區別若何)
經費以供給之種類為標準而分類時其種類有幾
經費以財務行政為標準而分類時其種類凡幾
行政費與收入費之關係若何
經費以經濟上之效果為標準而分類時其種類凡幾
經費以時期為標準而分類時其種類凡幾並問流動費及經常費之關係若何
經定經常費與流動經常費之區別若何
得謂第一豫備金及第二豫備金
非常臨時費與平常臨時費之區別若何
經費以場所為標準而分類時其種類凡幾
經費以職務之分配為標準而分類時其種類有幾
憲法上經費之種類有幾
行政上經費之種類有幾
收支適合論
國家之政支何以必須平均
何謂非常準備金並問其法之當否
何謂豫算
豫算何以必須議會之協贊乎
豫算之種類有幾並問其意義若何
何謂決算
何謂會計年度並問其理由若何

Language Chinese
Publication date 民國20[1931]
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
財政學
中圖分類
InfoField
F810-44
拼音題名
InfoField
cai zheng xue wen da
載體形態
InfoField
84頁

Licensing

[edit]
This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
Public domain
This image is now in the public domain in China because its term of copyright has expired.

According to copyright laws of the People's Republic of China (with legal jurisdiction in the mainland only, excluding Hong Kong and Macao), amended November 11, 2020, Works of legal persons or organizations without legal personality, or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation. For photography works of natural persons whose copyright protection period expires before June 1, 2021 belong to the public domain. All other works of natural persons enter the public domain 50 years after the death of the creator.
According to copyright laws of Republic of China (currently with jurisdiction in Taiwan, Penghu, Kinmen, Matsu, etc.), all photographs and cinematographic works, and all works whose copyright holder is a juristic person, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation, and all other applicable works enter the public domain 50 years after the death of the creator.

Important note: Works of foreign (non-U.S.) origin must be out of copyright or freely licensed in both their home country and the United States in order to be accepted on Commons. Works of Chinese origin that have entered the public domain in the U.S. due to certain circumstances (such as publication in noncompliance with U.S. copyright formalities) may have had their U.S. copyright restored under the Uruguay Round Agreements Act (URAA) if the work was under copyright in its country of origin on the date that the URAA took effect in that country. (For the People's Republic of China, the URAA took effect on January 1, 1996. For the Republic of China (ROC), the URAA took effect on January 1, 2002.[1])
To uploader: Please provide where the image was first published and who created it or held its copyright.

You must also include a United States public domain tag to indicate why this work is in the public domain in the United States. Note that this work might not be in the public domain in countries that do not apply the rule of the shorter term and have copyright terms longer than life of the author plus 50 years. In particular, Mexico is 100 years, Jamaica is 95 years, Colombia is 80 years, Guatemala and Samoa are 75 years, Switzerland and the United States are 70 years, and Venezuela is 60 years.


čeština  Deutsch  English  português  română  slovenščina  Tagalog  Tiếng Việt  македонски  русский  മലയാളം  ไทย  한국어  日本語  简体中文‎  繁體中文  +/−



This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.


Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current15:58, 21 April 2023Thumbnail for version as of 15:58, 21 April 20231,239 × 1,754, 103 pages (3.35 MB)PencakeBot (talk | contribs)Upload 財政學問答 (1/1) by 上海法學編譯社著 (batch task; nlc:data_416,02jh002488,13479; 民國圖書-PD2022.1; 財政學問答)

The following page uses this file:

Metadata