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...

Full description

Bibliographic Details
Main Authors: Fang-er Lay, 賴芳娥
Other Authors: none
Format: Others
Language:zh-TW
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/73581852853676653147