A Study on the Tax System of Real Estate Transaction Types – a focus on Consolidated Housing and Land Taxes

碩士 === 國立中正大學 === 財經法律學系碩士在職專班 === 105 === In a real estate transaction, the house and the land associated were subject to Property Transaction Income Taxes and Land Value Increment Taxes. However, the summation of land’s Assessed Present Value and the house’s appraisal value is quite different to t...

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Bibliographic Details
Main Authors: Shih,Chih-Sheng, 施志昇
Other Authors: 黃俊杰
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/65ps4x