中國大陸新企業所得稅對高科技台商的影響─個案分析

中國大陸新企業所得稅對高科技台商的影響─個案分析

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Mainland China has implemented two sets of income taxes systems for many years. One is for the foreign enterprise “1991 Promulgated Foreign Invested Enterprise and the Foreign Enterprise Income Tax Law” and another one to the domestic enterprise, “1993 promulgated Enterprise Income Tax Temporary Reg...

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Bibliographic Details
Main Authors: 張婷婷, Chang, Ting Ting
Language:英文
Published: 國立政治大學
Subjects:
兩稅合一
新企業所得稅法
稅務改革
稅收優惠
Enterprise Income Tax Law of PRC
Taxation Reform in China
Tax Incentives
Tax integration in China
Online Access:http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0095925002%22.

Internet

http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0095925002%22.

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