A study of taxation on non-registered buildings’ ownership transfer – Focusing on deed tax disputes

碩士 === 國立高雄應用科技大學 === 財富與稅務管理系碩士在職專班 === 105 === In accordance with the Civil Code, immovable property is land and things which are constantly affixed thereto. In other words, land and building (in the narrowest sense, a thing which is constantly affixed thereto or called house) are two kinds o...

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Bibliographic Details
Main Authors: Pian-Yi Xu, 徐平一
Other Authors: Cheng-Chong Luo
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/18369175800051278415