The Effect of Alternative Minimum Tax on Company Tax Planning in Imputation Tax System:Normative Study
碩士 === 國立雲林科技大學 === 會計系研究所 === 95 === The study is based on Statute for upgrading industries and the investment tax credit, which was carried out on Jan. 1, 1991, and the integration of Income Tax System, which was carried out on Jan. 1, 2006. Take the three companies, which used the five years defi...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Online Access: | http://ndltd.ncl.edu.tw/handle/39782932740249172484 |