A Study on Input Tax Irrecoverable and the Derivative Problem
碩士 === 國立成功大學 === 法律學系 === 101 === The J.Y. Interpretation No.660 agreed to the opinion of Ministry of Finance that for calculating penalties the input tax of valid certificates provided after being investigated can't be deducted from the evaded output tax which resulted from the sales amount u...
| 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/55801945090999583167 |