稿本 / 論文(碩士)--香港中文大學硏究院歷史學部,1992. / 參考文獻: leaves i-xii / 潘來基. / Chapter 第一章 --- 緒論 --- p.1 / Chapter <一> --- 問題與答案 --- p.1 / Chapter (1) --- 地方主權及軍國主義 --- p.1 / Chapter (2) --- 現在主權 --- p.4 / Chapter (3) --- 現代國家建構中的國家與社會 --- p.9 / Chapter <二> --- 四川：一個區域研究的回顧 --- p.23 / Chapter <三> --- 架構及資料 --- p.33 / Chapter 第二章 --- 重慶地區的生態環境 --- p.43 / Chapter <一> --- 地理及資源 --- p.43 / Chapter <二> --- 人口及移民 --- p.47 / Chapter <三> --- 作物及耕種方式 --- p.56 / Chapter <四> --- 交通、貿易及核心區域的形成 --- p.57 / Chapter <五> --- 小結 --- p.63 / Chapter 第三章 --- 清代重慶地區的社會結構及政治經濟 --- p.65 / Chapter <一> --- 社會結構 --- p.66 / Chapter <二> --- 國家控制：田賦征收問題 --- p.76 / Chapter (1) --- 清初至盛世 --- p.79 / Chapter (2) --- 咸豐、同治前後 --- p.85 / Chapter (3) --- 晚清新政 --- p.90 / Chapter 第四章 --- 分裂與控制：1928─1935年的國家與仲慶地方社會 --- p.96 / Chapter <一> --- 民國初年四川省的軍閥割據 --- p.96 / Chapter <二> --- 防區體系下的國家與社會：重慶地區的征稅及管治(1928─1935) --- p.104 / Chapter (1) --- 防區制度的形成及演變 --- p.104 / Chapter (2) --- 國家對重慶地區的失控 --- p.108 / Chapter (3) --- 防區體系下重慶地區的征稅及管治 --- p.114 / Chapter <三> --- 小結：防區體系崩潰與中央政府對地方的重新控制 --- p.127 / Chapter 第五章 --- 國家對地方行政的重整：1935─1945年間重慶地區的縣政及稅務管理改革 --- p.131 / Chapter <一> --- 前言 --- p.131 / Chapter <二> --- 第一階段：1935─1937年間的縣政改革 --- p.134 / Chapter (1) --- 目的及內容 --- p.134 / Chapter (2) --- 改革的限制 --- p.150 / Chapter <三> --- 第二階段：「縣各級組織綱要」的推行及財政安排 --- p.157 / Chapter (1) --- 背景 --- p.157 / Chapter (2) --- 目的及內容 --- p.161 / Chapter <四> --- 第三階段：「田賦征實」政策及稅務行政安排 --- p.174 / Chapter (1) --- 實施原因 --- p.174 / Chapter a --- 財政收支的不平衡 --- p.175 / Chapter b --- 通貨膨脹 --- p.177 / Chapter c --- 糧價的上漲 --- p.179 / Chapter (2) --- 實施方法及成效 --- p.181 / Chapter <五> --- 地方稅務改革的檢討 --- p.192 / Chapter (1) --- 地方稅務行政機構 --- p.193 / Chapter (2) --- 稅務經費及賦額 --- p.200 / Chapter (3) --- 人事因素 --- p.214 / Chapter 第六章 --- 結論 --- p.226 / 註釋 --- p.241 / 附錄 --- p.306 / 徵引書目 --- p.<i>

by Ko Kwok-Wai & Wong Man-Fai. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1992. / Includes bibliographical references (leaves 110-113). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iv / ABBREVIATIONS --- p.vi / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Objectives of the Study --- p.2 / Limitations of the Study --- p.3 / Methodology of the Study --- p.4 / Chapter II. --- A REVIEW OF TAX PLANNING TECHNIQUES USED IN HONG KONG COPORATIONS --- p.6 / Sourcing Profits of Hong Kong Corporation offshore --- p.7 / Structuring Receipts to be of Capital Nature --- p.17 / Increasing allowable deduction --- p.19 / Deferring the Payment of Tax --- p.25 / Diversion and Extraction of Income --- p.26 / Treaty Shopping --- p.29 / Chapter III. --- HONG KONG TAX AUTHORITY'S POLICY TOWARDS TAX PLANNING --- p.33 / Anti-avoidance Legislation --- p.33 / Tax Authorities General Attitude and Policy towards Tax Planning Activities --- p.43 / Chapter IV. --- CORPORATE MANAGEMENT'S ATTITUDE TOWARDS TAX PLANNING ACTIVITIES --- p.45 / Tax Planning in 1970's --- p.45 / Tax Planning in early 1980's --- p.46 / Tax Planning in late 1980's to 1990's --- p.47 / Chapter V. --- DEVELOPMENT OF TAX ADVISORY SERVICES IN HONG KONG --- p.50 / Tax Advisory Services in 1970's - Infant stage --- p.50 / Tax Advisory Services in early 1980's - Growth Stage --- p.51 / Tax Advisory Services in late 1980to1990's - Mature Stage --- p.52 / Chapter VI. --- SOME EMPIRICAL ANALYSIS --- p.55 / Objectives --- p.55 / Methodology --- p.55 / Limitations --- p.57 / Findings and Conclusions --- p.57 / Chapter VII. --- CONCLUSIONS --- p.70 / Future Orientation of Tax Planning Activities in Hong Kong --- p.70 / Further Comments --- p.72 / APPENDIX --- p.74 / BIBLIOGRAPHY --- p.110

published_or_final_version / Public Administration / Master / Master of Public Administration

Thesis (Ph. D.)--Indiana University, 1991. / Vita. Includes bibliographical references (leaves [395]-420).

published_or_final_version / Law / Master / Master of Laws

published_or_final_version / Public Administration / Master / Master of Social Sciences

published_or_final_version / Urban Planning / Master / Master of Science in Urban Planning

University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

No description available.