The Effect of New Enterprise Income Tax Law and Labor Contract Law on Effective Tax Rates of Taiwan Companies

碩士 === 輔仁大學 === 會計學系碩士班 === 98 ===   Mainland China has attracted a huge amount of foreign investment by its cheap labor and raw material, plus and lots of preferential policies on taxes which aim to improve the rate of gross profit and competitiveness through cost cutting. However, with Mainland Ch...

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Bibliographic Details
Main Authors: Ting-chun Liu, 劉庭君
Other Authors: Mei-Juh Huang
Format: Others
Language:zh-TW
Published: 2010
Online Access:http://ndltd.ncl.edu.tw/handle/53501620224858824477