The Impact of New Enterprise Income Tax Law on Effective Tax Rate Efficiency in Chinese Listed Companies-Evidence from Supper Efficiency Method
碩士 === 逢甲大學 === 會計與財稅所 === 99 === Mainland China, since the founding in 1949, the establishment of the tax system reform has experienced many times. In order for the booming economy in the reform and opening up, in order to attract foreign companies come and invest according to the source of funds,...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/49065270542068908366 |