最低稅負制對我國上市（櫃）公司稅負影響之研究
碩士 === 國立政治大學 === 會計研究所 === 96 === The Income Basic Tax Act (IBTA) imposes a minimum tax similar to an Alternative Minimum Tax (AMT) and collects a certain amount of minimum tax payment from high-income individuals and enterprises that used to pay disproportionately low taxes or even none. Corpora...
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| Format: | Others |
| Language: | zh-TW |
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2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/25639608504480711200 |