A Study on Income Tax for Marriage Penalty

碩士 === 國立成功大學 === 企業管理學系 === 103 === On the 20th of January, 2012, the Judicial Yuan Interpretation No.696 has declared that the act to compute tax on the non-salary income of spouses is unconstitutional. It violated the constitutional protection of people’s right. On 6th of January, 2015, the artic...

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Bibliographic Details
Main Authors: Zi-ChunChen, 陳姿淳
Other Authors: Shuang-Shii Chuang
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/86780976764638534423