A Study on the 2009 Revised Estate and Gift Tax Act in Taiwan
碩士 === 元智大學 === 經營管理碩士在職專班 === 99 === The objective for the taxation of inheritance tax and gift tax it to prevent the over-centralization of social wealth and the non-balanced distribution of wealth transferred between different generations, hence, it has functions of controlling private capital an...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/01211209630911890752 |