File:NLC416-10jh005681-51669 田賦徵實之理論與實務.pdf

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田賦徵實之理論與實務   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
關吉玉著作
image of artwork listed in title parameter on this page
Title
田賦徵實之理論與實務
Publisher
中國文化服務社[發行者]
Description

內分14章。分述我國歷代田賦制度的演變、田賦徵實的理由及籌劃經過、以及田賦改徵實物的實施與改進。另對土地陳報、田賦徵實的機構、人事、會計、統計等也均有論述

目錄
自序
第一章 緒論
第一節 田賦之意義
第二節 田賦之課稅法
第三節 田賦與國計民生之關係
第四節 田賦與田制
第二章 我國歷代田賦制度之演變
第一節 田賦徵收本色時期
第二節 田賦本色折色並征時期
第三節 田賦徵收折色時期
第三章 戰時田賦改徵實物之理由其籌議經過
第一節 戰時田賦改徵實物之理由
第二節 田賦徵實之理論基礎
第三節 政府籌議徵實之經過
第四章 籌備期間之田賦徵實
第一節 召集會議
第二節 建立機構
第三節 接管業務
第五章 田賦改徵實物之實施
第一節 徵收簡則
第二節 初期徵實計劃之原則
第三節 推動徵實之方法
第四節 初期徵實之成果與影響
第六章 徵實過程中改進
第一節 第一次全國徵實業務檢討會議
第二節 三十一年度徵實之改進及徵收成果
第三節 第三年度徵實之改進
第四節 公平省費便民除弊四原則之重要與運用
第七章 田賦徵實與土地陳報
第一節 地地陳報之意義與功效
第二節 地地陳報工作綱要與各省辦理陳報經過
第三節 過去各省辦理土地陳報之概況與效果
第四節 徵實開始後之土地陳報工作
第五節 利用陳報成果徵實之計劃與實施
第六節 過去二年來利用地籍整理成陳報成果徵實之檢討與改進
第七節 辦理土地陳報成功之要件
第八章 田賦徵實之經費構機與人事
第一節 田賦徵實及徵購費用
第二節 田賦徵實之機構
第三節 田賦徵實之人事
第九章 田賦徵實稽徵
第一節 核記額率
第二節 印造冊票
第三節 徵收時限
第四節 隨賦徵購
第五節 帶徵公糧
第六節 滯納處罰
第七節 清理舊欠
第十章 田賦徵實之收儲
第一節 實物收備之重要性
第二節 實物之收納
第三節 實物之保管
第四節 實物之接撥
第十一章 田賦徵實之督導
第一節 督導工作之重要及任務
第二節 督導工作之實施
第三節 督導工作之檢討與改進
第十二章 田賦徵實之會計
第一節 田賦征課會計制度之擬訂經過
第二節 田賦征課會計制度之特質與其實施範圍
第三節 田賦征課會計制度內容及要點
第四節 示例
第十三章 田賦徵實之統計
第一節 田賦徵實統計之意義及其重要
第二節 田賦徵實統計之實施範圍
第三節 田賦徵實統計之辦理程序
第四節 田賦徵實統計之實施概況
第十四章 結論
第一節 整理管理與徵實
第二節 戰時徵實與戰後倉儲
第三節 田賦與土地稅——田賦末來之歸趨

Language Chinese
Publication date 民國33[1944]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96
主題
InfoField
土地稅
中圖分類
InfoField
F812.96
載體形態
InfoField
240頁

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