A Research Study of Computation Foundation of Undistributed Earnings of Integration of Income Tax

碩士 === 國立臺北大學 === 會計學系 === 94 === The system of integration of income tax has been implemented eight years from January 1, 1998. The computation foundation of undistributed earnings used the tax base before the amendment of the law. The method caused the unreasonable, unfair phenomenon, and the r...

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Bibliographic Details
Main Authors: SHIEH PI FENG, 謝碧峰
Other Authors: Ching-Hsi Yang
Format: Others
Language:zh-TW
Published: 2006
Online Access:http://ndltd.ncl.edu.tw/handle/24041092092060682913