File:NLC416-11jh003440-55452 地方稅論.pdf

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地方稅論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
朱博能著
image of artwork listed in title parameter on this page
Title
地方稅論
Publisher
地方行政研究所
Description

分8章。論述地方稅的本質、意義、權限，美、英、法、德、意日諸國的地方稅制，以及各種地方稅捐的性質、沿革、徵收方法等

目錄
第一章 地方稅之本質
一 地方稅之意義
二 地方課稅權
三 地方稅之客體
第二章 各國之地方稅
一 美國地方稅
二 英國地方稅
三 法國地方稅
四 德國地方稅
五 意國地方稅
六 日本地方稅
第三章 營業稅
一 營業稅之性質
二 營業稅之沿革
三 營業稅之徵課法
四 營業稅之徵收標準
五 營業稅整理之要點
第四章 他種營業稅
一 牙稅
二 屠宰稅
三 當稅
四 煙酒營業牌照稅
第五章 契稅
一 契稅之性質
二 契稅之沿革
三 契稅之種類
四 契稅之逃匿
五 契稅整理之要點
第六章 房鋪捐
一 房鋪捐之性質
二 房鋪捐之沿革
三 房鋪捐之徵課標準
四 房鋪捐之稅率
五 房鋪捐之徵收方法
六 房鋪捐整理之要點
第七章 附加稅
一 附加稅之性質
二 附加稅之沿革
三 附加稅之種類
四 附加稅整理之要點
第八章 地方雜捐
一 地方雜捐之性質
二 地方雜捐之沿革
三 地方雜捐整理之要點

Language Chinese
Publication date 民國30[1941]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810.7
主題
InfoField
地方稅收
中圖分類
InfoField
F810.7
載體形態
InfoField
54頁

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current09:04, 11 June 2023Thumbnail for version as of 09:04, 11 June 2023795 × 1,114, 62 pages (1.91 MB)PencakeBot (talk | contribs)Upload 地方稅論 (1/1) by 朱博能著 (batch task; nlc:data_416,11jh003440,55452; 民國圖書.6; 地方稅論)

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