The Impact of Additional 10% Surtax on Undistributed Surplus Earnings on Enterprises' Innovation
碩士 === 國立政治大學 === 會計研究所 === 93 === In response to the public concern, Taiwan has adopted the imputation tax credit system since January 1st, 1998. Although the new tax reform can eliminate double taxation, the implementation of additional 10% surtax on undistributed surplus earnings has engendered...
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| Format: | Others |
| Language: | zh-TW |
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2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/38289632180149284364 |