The Impact of Statute for Industrial Innovation on R&D Expenditure and Tax Burden
碩士 === 國立臺北商業大學 === 會計財稅研究所 === 106 === In order to promote industry development and enhance the competitiveness of enterprises, the government of Taiwan R.O.C. enacted the Tax Incentive Policy as a tax motivation to encourage businesses to engage in R&D activities. However, to improve the tax i...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/7e8f72 |