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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/78986


    Title: 我國兩稅合一制度下—相關議題之研討
    Authors: 單珮玲
    Contributors: 淡江大學會計學系
    Keywords: 兩稅合一;設算扣抵法;股東可扣抵稅額帳戶
    Date: 2012-09
    Issue Date: 2012-11-09 22:51:46 (UTC+8)
    Abstract: 我國自民國87年起實施「兩稅合一」並採行「完全設算扣抵制」,以符合租稅公平原則,並達到與國際租稅調合之目的。但在設算扣抵法下,有關「股東可扣抵稅額」的特性,所衍生之若干問題,長期以來頗受學界與業界關注,本文乃對此相關議題作一研討。
    Relation: 羅森暢談
    Appears in Collections:[會計學系暨研究所] 期刊論文

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