A Study on Taiwan’s inheritance tax imposition system
碩士 === 雲林科技大學 === 會計系研究所 === 97 === As opposed to income tax which is imposed with a cumulative tax rate on the income garnered from a living person, inheritance tax refers to the taxation during transition of the property left from a dead person. In order to cover the imposition of tax-free income...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/29782200189800869869 |