A Study of Income Tax Withholding System Issues
碩士 === 中原大學 === 會計研究所 === 104 === Article 88 of Income Tax Act constructs tax withholding system, which improves the flexibility of tax revenue, cooperation with government administration, and efficiency of tax collection. In addition, its installment-like nature reduces taxpayer’s burden on one-t...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/71243558219879717369 |