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政大典藏 > College of Commerce > Department of Finance > Theses > 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:	[Department of Finance] Theses

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