File:NLC416-10jh007496-53479 財政學大綱.pdf

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財政學大綱   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
梁式文著
image of artwork listed in title parameter on this page
Title
財政學大綱
Publisher
廣州大學出版組[發行者]
Description

據作者授課底稿編成。內分緒論、預決算論、經費論、收入概論、租稅論、公債論6編

目錄
崔序
再版贅言
初版自序
第一編 緒論
第一章 財政現象的認識
一 財政的概念
二 財政問題的認識
第二章 現代財政與經濟
一 現代財政經濟交互作用
二 財政與私經濟的比校
第三章 財政學的科學地位及其內容
一 財政學與其他科學的關係
二 財政學的構成
第四章 財政學說的展開
第二編 預決算論
第一章 預算的意義及其成立的經過
一 預算的意義和形式
二 預算制度的成立
三 現代各國預算制度
第二章 預算的編制權及審議的效果
一 預算的編制權和編制機關
二 預算的審議權問題
三 預算審議的範圍
四 預算不成立及其救濟
第三章 預算的執行
一 預算執行機關
二 預算執行不足的補救
第四章 預算的監督——決算
一 會計監督制度
二 決算的編制和審議
第三編 經費論
第一章 經費的意義及其地位
一 經費的意義
二 經費論的地位
三 所謂「經費的原則」
第二章 經費的分類
一 各國經費形式的構成
二 經常費與臨時費
三 中央費與地方費
第三章 實質的經費與轉移的經費
一 總括的考察
二 人事費的性質和種類
三 物件費的構成
四 轉移的經費
第四章 生產的經費與不生產的經費
第五章 經費的膨脹
一 各國經費膨脹的趨勢
二 經費膨脹原因的分拆
三 行政費軍事費公債費的比較
第四編 收入概論
第一章 收入的一般概念
一 收入的意義和本質
二 收入的分類
三 收入的發展和稅租的地位
第二章 國有財產收入
第三章 國營企業收入
一 國營企業的性質
二 非獨占事業
第四章 國營獨占事業——專賣
一 行政獨占
二 財政獨占——專賣
第五章 政務的收入——規費與特賦
第五編 租稅論
第一章 租稅的一般概念
一 租稅的概念
二 租稅的原則
三 租稅的發展——由間接稅到直接稅
第二章 租稅的分類和體系
一 一般的分類
二 單稅制與復稅制
三 復稅制度下的租稅體系
第三章 稅租的轉嫁
一 轉嫁的概念和方式
二 租稅轉嫁的種種見解
三 租稅轉嫁法則的一般的觀察
第四章 所得稅
一 所得稅的基本理念
二 所得稅制度概觀
三 我國所得稅制度的內容
四 財產稅問題
第五章 不勞利得稅
一 不勞利得課稅的概念
二 遺產稅
三 增價稅（土地增價稅）
四 過份利得稅
第六章 收益稅
一 收益稅的概念
二 土地收益稅
三 家屋稅
四 營稅稅
五 資本利息
第七章 流通稅
一 流通確體系概觀
二 交通稅
三 交易稅與印花稅
四 登錄稅
第八章 消費稅
一 消費稅的一般概念
二 我國的貨物統稅
三 國產煙酒類稅
四 礦產稅
第九章 關稅
一 關稅制度概觀
二 我國的關稅
第六編 公債論
第一章 公債的意義和種類
一 公債的概念
二 公債的種類
第二章 公債的發行
一 公債發行諸問題
二 公債發行的方法
第三章 公債的變更和償還
一 變更和整理
二 公債的償還
第四章 我國的公債
一 我國公債積累的過程及其成果
二 戰時公債政策的檢討
三 我國公債的現狀及今後整理的問題

Language Chinese
Publication date 民國35[1946]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810
主題
InfoField
財政學
中圖分類
InfoField
F810
載體形態
InfoField
296頁

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current00:00, 20 June 2023Thumbnail for version as of 00:00, 20 June 2023900 × 1,187, 310 pages (13.46 MB)PencakeBot (talk | contribs)Upload 財政學大綱 (1/1) by 梁式文著 (batch task; nlc:data_416,10jh007496,53479; 民國圖書.5; 財政學大綱)

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