A Study on The Principle of Substantive Taxation applied on Life Insurance and Estate Tax

碩士 === 國立中正大學 === 會計與法律數位學習碩士在職專班 === 107 === In recent years substantive taxation principle is used more frequently, but it becomes a controversial issues from the differences of the opinions and cognitions between the public and the authorities. The basis of the substantive taxation principle is r...

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Bibliographic Details
Main Authors: HSIAO, PING-HUI, 蕭秉慧
Other Authors: CHO, CHIA-CHING
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/k38kvv