A comparative study and analysis of value-added tax between Taiwan and China
碩士 === 僑光科技大學 === 全球運籌管理研究所 === 98 === It has been twenty-three years since Taiwan implemented the value-added tax on April 1, 1986. The tax rate has maintained at 5% and never changed since the first day. On the other hand, Mainland China had a transformation on its value-added tax system on Januar...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/41623409298949570082 |