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政大典藏 > College of Liberal Arts > Department of History > Theses > Item 140.119/91765

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/91765

Title:	民國元年以來田賦附加稅之研究(一九一二∼一九三七)
Authors:	莊樹華 ZHUANG, SHU-HUA
Contributors:	劉翠溶張哲郎 LIU, CUI-RONG ZHANG, ZHE-LANG 莊樹華 ZHUANG, SHU-HUA
Keywords:	中華民國田賦稅田賦附加稅 REPUBLIC OF CHINA
Date:	1985
Issue Date:	2016-05-05 16:09:51 (UTC+8)
Abstract:	本文以民國元年至二十六年田賦附君稅之估計為重心，論述田賦附加稅之沿革、演變以及在整個財政系統中所扮演的角色。全文共分五章，文字約八萬，圖表約五十餘個。第一章導言，略述民國以後的財政大概，並說明本文研究動機與方法。第二章敘述田賦附君稅的沿革與演變，以及田賦附加稅的征收方式與性質。第三章估計民國元年到二十六年十八省田賦實征數額，並作綜合分析。第四章分別從地方財政之收入面與支出面分析田賦附加稅與各省財政之關係。第五章結論，綜論田賦附加稅在民國財政制度下的角色與功能。
Description:	碩士國立政治大學歷史學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002006802
Data Type:	thesis
Appears in Collections:	[Department of History] Theses

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