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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/94120
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/94120


    Title: 農地征課制度研究
    Authors: 饒忠達
    Contributors: 關吉玉
    饒忠達
    Keywords: 征課制度
    田賦征
    Date: 1965
    Issue Date: 2016-05-06 14:50:37 (UTC+8)
    Abstract: 歷代遞嬗之田賦制度,內容雜蕪,弊寶叢生,早已為世人所詬病。若予廢革此制,則農地征課制度又宜何去何從?夫環視各國地稅制度,可大別為三,日財產稅性質、日收益稅性質、日所得稅性質也。所得稅之土地稅,英國首先創設,迄今推行已百六十餘年,經驗豐富,人民習慣。倘全盤移植我國,則缺乏生長之客觀環境。財產稅之土地稅,如美國實行者,各地方政庥擇用項目不同,易釀形成色龐雜,尤以配額制一點,更不宜推行我國。至行收益稅之地稅制,勢必以科學之地籍整理為先決條件,衡諸我國當時人力財力之不足,業已改用土地陳報法,則純收益求取維艱。故兼顧我國因經濟建設肇致之地價暴漲現象,並遵奉民生主義平均地權之理論,唯有改行現代地價稅制為根本之道。
    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002009447
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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