File:NLC416-11jh000109-53049 福建省賦稅概況.pdf

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福建省賦稅概況   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
張果為編
image of artwork listed in title parameter on this page
Title
福建省賦稅概況
Publisher
福建省縣政人員訓練所[發行者]
Description

分概論、各種賦稅分論、縣地方財政3章。附錄有關該省各種賦稅的章程、條例、辦法、細則等32種

目錄
弁言
第一章 概論
第一節 福建賦稅之體系
第二節 福建經征賦稅機關及其經征方法
第三節 經徵稅捐之通弊及其革除之方法
第二章 各種賦稅分論
第一節 田賦
（一） 田賦的種類與性質
（二） 田額與丈量
（三） 糧額與實征數
（四） 稅率與附加
（五） 徵收之積弊
（六） 徵收之方法
（七） 田賦之整理（土地陳報）
第二節 契稅
（一） 契稅之沿革
（二） 契稅之積弊
（三） 最近之整理
第三節 官產
（一） 官產之性質及其範圍
（二） 本省管理官產之概況
第四節 營業稅
（一） 營業稅概況
（二） 特種營業稅
（三） 普通營業稅（包括於酒牌照稅）
（四） 舊式營業稅
甲 當稅
乙 爐稅
丙 牙稅
丁 屠宰稅
第五節 房鋪稅
（一） 房鋪稅之沿革
（二） 現行各種章則之檢討
（三） 近年徵收狀況
第三章 縣地方財政
第一節 本省縣地方預算之初步確定
第二節 本省二十四年度縣地方預算之分析
第三節 縣地方財政之整理
（一） 各縣團隊經費由省統籌統支
（二） 舉辦房鋪宅地稅
第四節 縣財政機關之組織
（一） 沿革
（二） 本省經征處及縣金庫組織概要
附錄
1 福建省徵收契稅章程
2 福庫省徵收契稅章程施行細則
3 外國教會租用土地房屋暫行章程
4 外國人及教會租買屋地稅契辦法
5 福庫財政廳處分官產暫行條例
6 財政廳處分官產投標暫行規則
7 福建財政廳清查官產換給部照簡章
8 福建省營業稅徵收章程
9 福庫省各縣市營業評議委員會章程
10 福建商人同業公會協收代繳營業稅辦法
11 財政部於酒營業牌照稅暫行章程
12 財政部修正於酒營業牌照稅施行細則
13 福建省牙稅暫行章程
14 福建省整理私牙暫行辦法
15 整頓福建省當稅暫行章程
16 整頓閩省當稅暫行章程施行細則
17 福建省爐當稅率改徵國幣令
18 福建財政廳徵收閩侯房鋪捐及帶徵福建省會公安局警費章程
19 福建財政廳徵收思明房鋪捐暫行章程
20 福建省財政廳房鋪稅徵收章程
21 福建省房鋪宅地稅徵收暫行條例
22 福建省房鋪宅地稅徵收暫行條例施行細則
23 福建省房鋪宅地稅要義須知
24 福建省金庫章程
25 福建省金庫辦事細則
26 福建省各縣縣金庫辦事細則
27 福建省各縣政府經征處辦事細則
28 剿匪省份各縣政府經征處暫行章程
29 剿匪省份各縣縣金庫暫行章程
30 剿匪省份各縣徵收手續費分撥辦法
31 修正剿匪區內整理縣地方財政章程
32 福建省二十三　二十四年度各月全部收入統計表

Language Chinese
Publication date 民國25[1936]
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
地方稅收
中圖分類
InfoField
F812.96
載體形態
InfoField
268頁

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current00:17, 20 June 2023Thumbnail for version as of 00:17, 20 June 2023850 × 1,370, 281 pages (7.78 MB)PencakeBot (talk | contribs)Upload 福建省賦稅概況 (1/1) by 張果為編 (batch task; nlc:data_416,11jh000109,53049; 民國圖書.5; 福建省賦稅概況)

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