未分配盈餘加徵制度修正前後對企業影響之探討
碩士 === 東吳大學 === 會計學系 === 96 === Taiwan has amended Income Tax Law from Classical Tax System to Income Tax Integration in the year end of 1997 to eliminate double tax-levying, lower tax burden and boost investment incentives. The complementary rules of Income Tax Integration is Additional 10％ Surtax...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/qdvgx4 |