A Review of the Penalty for False Invoices by Levying Tax Credit in the Value-added Business Tax Act－Based on the Principle of Substantive Taxation
碩士 === 中原大學 === 財經法律研究所 === 101 === The levy of value-added business tax as indirect tax is based on the consumptions. The tax neutrality will be maintained through the automatic audit system. Those characteristics of the value-added business tax are reflected in Article 14, Article 15, Article 19 a...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/et53d9 |