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政大典藏 > College of Commerce > Department of Finance > Theses > Item 140.119/93439

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/93439

Title:	現行地價稅與土地增值稅制度之再探討
Authors:	黃添昌
Contributors:	魏萼黃添昌
Keywords:	地價稅土地增值稅
Date:	1974
Issue Date:	2016-05-06 12:05:47 (UTC+8)
Abstract:	平均地權是我國土地政策的最高鵠的。達成平均地權之主要手段為「規定地價」、「照價征稅」、「照價收買」與「漲價歸公」。現行「地價稅」與「土地增值稅」都是實現平均地權的重要手段，應一併研討，始無所偏廢。此乃本文一併研討之原因。
Description:	碩士國立政治大學財政學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002008704
Data Type:	thesis
Appears in Collections:	[Department of Finance] Theses

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