A study on separating price of building and land in real estate companies and discussion of taxation system on land transaction
碩士 === 逢甲大學 === 會計所 === 97 === To follow the legacy of Dr. Sun, Yat-Sen, the government of Taiwan, R.O.C. levies land appreciation taxes on income of appreciated value from land transaction. To avoid double taxation, the income tax law specially exempt income from selling land while value-added bus...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/73581852853676653147 |