The Relationship between Halved Imputation Tax Credit and Capital Reduction By Cash：Company Characteristics difference
碩士 === 國立中正大學 === 會計與資訊科技學系碩士在職專班 === 105 === Application for the imputed tax credit of resident individual and foreign shareholders has been halved since January 1, 2015. The tax bracket of individual income tax has been amended from five level to six and the tax rate has raised to 45% from 40%. Th...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/zj923j |