Research on Income Shifting of Intangible Assets and R & D Expenditure－Evidences from listed High - tech Industry listed Companies of China
碩士 === 逢甲大學 === 商學院商學專業碩士在職專班 === 105 === With China's economic reform and the establishment of high-tech industry special zone to seek economic growth . Transnational affiliated enterprises began to enter . And the use of tax incentives, related enterprises within the intangible assets of irre...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/53032571423136583730 |