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碩士 === 東吳大學 === 國際經營與貿易學系 === 98 === Because the economic integration becomes more frequent, the commodity tax base has become an important policy issue. Border management and tax refund problems exist under destination principle; therefore, many countries change their commodity taxation from destin...

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Bibliographic Details
Main Authors: Jia-Ling Ke, 柯佳伶
Other Authors: Hung-Yi Chen
Format: Others
Language:zh-TW
Published: 2010
Online Access:http://ndltd.ncl.edu.tw/handle/47207400121977143261