私有土地地價稅減免之研究-以土地稅減免規則第八條為中心
碩士 === 國立中正大學 === 財經法律學研究所 === 100 === The levy of land tax originates from the theory of land rent. As one part of the real estate tax, there also exist legal disputes between Substanzsteuern (tax on non-income values) and benefit tax. However, the land tax takes land value as the levy standard and...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/59114336573909729701 |