File:NLC416-07jh008709-3486 川省田賦徵實負擔研究.pdf

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川省田賦徵實負擔研究   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
彭雨新[等]著作
image of artwork listed in title parameter on this page
Title
川省田賦徵實負擔研究
Publisher
商務印書館[發行] (重慶)
Description

講述清季以來四川田賦稅率的變化，1941年田賦改徵實物前的弊端及改徵實物後的狀況。附錄川各縣田賦正稅與附稅兩額比較等表格8種

目錄
緒言
第一章 川省田賦稅率輕重之沿革
一 地丁
1 各縣同一等則田地每畝栽糧數之懸殊
2 各縣同一等則田地每畝應徵丁條糧銀數之輕重失平
二 津貼捐輸
1 津貼
2 捐輸
三 民初正副稅現行正稅稅率
1 改定正副稅經過
2 現行正稅稅率之由來
第二章 徵實前川省田賦正附稅之檢討
一 防區時代之田賦預徵
二 二十三——二十七年度田賦正附稅
三 二十八、九兩年度田賦正附稅
四 三十年度田賦之加徵及田賦改徵實物之必要
第三章 徵實後田賦負擔之分析
一 徵實標準及石兩糾紛
1 徵實標準問題
2 石兩糾紛問題
二 徵實前後田賦負擔比較
1 三十年度徵實負擔與二十八年度負擔比較
2 三十年度徵實以外有關田賦負擔問題
三 土地生產量與徵實負擔比較
1 以耕地為單位觀察徵實負擔
2 以承糧地為單位觀察徵實負擔
四 糧戶收益與徵實負擔比較
1 地主收益與徵實負擔比較
2 自耕農收益與徵實負擔比較
五 結語
附表
附表一 川省各縣田賦正稅與副稅兩額比較表
附表二 民國以來川省各縣每兩糧額折徵銀元數比較表
附表三 二十八年度川省各縣田賦省縣正附稅合計每糧一兩共徵銀元數表
附表四 二十九年度川省各縣田賦省縣正附稅合計每糧一兩共徵銀元數表
附表五 二十八年度川省各縣田賦每糧一兩應徵銀元數與二十九年度元數比較表
附表六 三十年度川省各縣按糧額兩數或按額徵銀元數或按三十年度田賦省縣正附稅合計元數計算與按兩元並計法所應徵購稻穀總數比較表
附表七 二十六至三十年度川省各縣耕稻糯稻產量表
附表八 三十年度川省各縣夏季作物及冬季作物產量表
統計表目次
第一表 川省八十二縣各等則田地每畝應徵稅銀數比較表
第二表 川省六十四縣攤丁於地之丁銀折算表
第三表 川省各縣田賦額徵銀兩數分配表
第四表 川省各縣副稅對正稅兩額倍數分配表
第五表 川省各縣田賦徵銀數分配表
第六表 川省各縣每兩糧額折徵銀元率分配表
第七表 二十四至二十七年度川省省縣田賦正附稅預算概況表
第八表 二十八年度川省各縣田賦省縣正附稅合計每糧一兩徵銀元率分配表
第九表 二十八年度川省十七縣田賦正附稅每糧一兩所納銀元折合稻穀數表
第十表 成都市批發米價表
第十一表 二十八、九兩年度川省十七重要市場米價比較表
第十二表 川省十七縣二十九年度每糧一兩所納銀元折合稻穀數與二十八年度折合數比較表
第十三表 成都市批發米價表
第十四表 川省各縣地方田賦附加對正稅一徵稅額比率分配表
第十五表 三十年度川省各縣田賦攤徵稻穀數分配表
第十六表 川省內江等十二縣以石斗計糧換算成以兩錢為糧額單位表
第十七表 川省十七縣三十年度應徵稻穀數與二十八年度折合比較表
第十八表 宜南江滬四縣第糧一兩（石）購價低於市價損失表
第十九表 川省平常年各種作物每市畝產量表
第二十表 川省各縣田賦徵實數占其產量之百分比
第二十一表 川省溫江等三十二縣辦理土地陳報前後承糧面積每畝平均攤徵稻穀比較表
第二十二表 川省各縣耕地一畝平均攤徵稻穀數分配表
第二十三表 萬縣等十六縣每市畝各等則田地徵實額占租谷額之百分比表
第二十四表 萬縣等十六縣地主稅負位次表
第二十五表 川省三百市石以上糧戶及其常年收益估計表
第二十六表 長壽等六縣三百市石以上地主繳納田賦後之餘糧情形表
第二十七表 谷之各種生產費用及其占總費用之百分率表
第二十八表 米之各種生產費用及其占總費用之百分率表
第二十九表 溫江等三縣各等則田每市畝應納實物數額表

Language Chinese
Publication date 民國32[1943]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
主題
InfoField
土地稅
中圖分類
InfoField
F812.96
拼音題名
InfoField
chuan sheng tian fu zheng shi fu dan yan jiu
載體形態
InfoField
143頁

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