An Study on Immovable Property Gains Tax Law under Ability-to-pay Principle ─ Centered on the House-Land Combination Tax
碩士 === 東吳大學 === 法律學系 === 107 === Since 2009, the price of real estate in Taiwan has been soaring, which attracts government's close attention. In the aspect of taxation of immovable property, owing to the Immovable Property Gains Tax in Taiwan failed to charge the income by its real value and d...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/m423ku |