The Effect of Effective tax rate on the transition from production-type VAT to consumption-type VAT in china
碩士 === 國立政治大學 === 會計研究所 === 101 === This study investigates the effect of the effective tax rate after china began the transition from production-type valued-added tax to consumption-type VAT. Some researchers explore the pros and cons from the institutional level, but it is rarely to analyze the im...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/93800130167857085711 |