The Effect of House and Land Transactions Income Tax on Housing Vacancy in Taiwan

碩士 === 國立臺中科技大學 === 財政稅務系租稅管理與理財規劃碩士班 === 107 === Taiwan’s real estate tax system has been deeply criticized because of the low taxable base for housing transactions. The taxation of real estate transactions isn’t based on the actual profit-making transaction income taxation, which makes investors f...

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Bibliographic Details
Main Authors: Hui-Ying WENG, 翁惠英
Other Authors: Yen-Ju Lin
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/xmyazz