Evaluation of Taiwan's Sales Tax System and Analysis of Related Issues--Merchandise Tax and Tobacco/Alcohol Tax--
碩士 === 中原大學 === 會計研究所 === 91 === Since the implementation of the new business tax system in 1986, the taxable items prescribed in the merchandise tax law have not been reviewed for years. Taxation of some of the taxable items has deviated from the purpose underlying the enactment. Changes in circums...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2003
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| Online Access: | http://ndltd.ncl.edu.tw/handle/82465254978672774855 |