The Impact of Halved Imputation Credit on Enterprise and Taxes
碩士 === 東吳大學 === 會計學系 === 104 === Taiwan has implemented the integrated income tax system for 16 years. However, it brought the imbalances of government revenues and expenditures, and the situation of tax loss has become worse. It didn’t meet the goals of investment promotion, but expanded the gap be...
| 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/uc8777 |