A Study on the Burden of Proof for Business Entity obtaining fraudulent purchase invoice in the Value-added Business Tax Act
碩士 === 逢甲大學 === 合作經濟學系 === 104 === In accordance with Principle of Statutory Taxpaying, Article 19 of Constitution, tax collection shall be processed in accordance with laws, that is, all taxation can only be imposed to the taxpayer by tax collection agency with taxation fact, which is the element o...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/85405393013073651289 |