The Study of 10% surtax on Retained Earinings in the Integrated Income Tax System
碩士 === 國立臺北大學 === 會計學系 === 90 === Since 1998, the Integration of enterprise and personal Income Tax System has been carried out to solve the double levied taxation problem. One of criticism on the new system is that 10% surtax on the enterprise retained earnings. The main issue is whether the calcul...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2002
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| Online Access: | http://ndltd.ncl.edu.tw/handle/36238536196367713481 |