2022-04 |
可扣抵稅額減半及富人稅對我國上市櫃公司股利政策之影響—家族企業與非家族企業之差異 |
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pdf(169) |
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2021-12 |
我國稅務會計文獻回顧 |
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說明頁(132) |
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2021-08 |
員工流動率與非主管員工薪資對公司避稅之影響 |
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pdf(167) |
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2021-03 |
當期所得稅費用估計誤差與公司價值之關聯 |
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pdf(216) |
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2020-10 |
The Effect of the Accounting Expertise of Chief Financial Officers on Corporate Credit Ratings |
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pdf(173) |
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2020-09 |
當期所得稅費用估計誤差與公司價值之關聯 |
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pdf(186) |
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2019-01 |
The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design |
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pdf(198) |
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2017-06 |
產業創新條例限縮研發支出投資抵減對公司研究發展支出之影響 |
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pdf(226) |
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2017-04 |
The incentive effects of R&D tax credits: An empirical examination in an emerging economy |
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pdf(502) |
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2017 |
Are Corporate Tax Reductions Real Benefits under Imputation Systems? |
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pdf(520) |
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2015-12 |
Incentive vs. punitive conditional audit policy |
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pdf(434) |
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2015-06 |
The effect of stock market pressure on the tradeoff between corporate and shareholders` tax benefits |
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pdf(406) |
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2014.09 |
租稅協定受益所有人認定問題之探討 |
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pdf(2431) |
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2014.09 |
我國上市櫃公司採行34號公報第二次修訂規定之誘因:以交易目的的股票重分類為備供出售為例 |
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pdf(890) |
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2011-12 |
資產減值準備與股權結構對中國上市公司有效稅率之影響 |
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pdf(1048) |
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2011-10 |
所得稅上併購商譽攤銷費用認定爭議之探討 |
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說明頁(780) |
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2011-10 |
實施新會計準則對財稅所得差異之影響 |
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說明頁(908) |
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2011-06 |
An empirical investigation of the effect of imputation credits on remittance of overseas dividends |
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pdf(1187) |
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2010-12 |
企業營運總部租稅優惠對境外股利匯回之影響 |
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pdf(838) |
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2010-11 |
股東可扣抵稅額對我國企業境外股利匯回之影響 |
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說明頁(617) |
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2010-08 |
The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy |
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pdf(1212) |
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2010-01 |
舊制與新制稅法未分配盈餘加徵稅負之實證研究 |
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pdf(738) |
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2009-12 |
財務報表資料推估課稅所得之研究 |
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pdf(893) |
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2009-10 |
國內會計領域學術專業期刊評比排序之研究 |
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pdf(733) |
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2009-03 |
大陸電子業台商稅務問題之研究 |
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說明頁(1084) |
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