Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/135816
DC FieldValueLanguage
dc.contributor財政系
dc.creator陳國樑
dc.creatorChen, Joe
dc.creator伍大開
dc.date2021-03
dc.date.accessioned2021-06-16T07:23:20Z-
dc.date.available2021-06-16T07:23:20Z-
dc.date.issued2021-06-16T07:23:20Z-
dc.identifier.urihttp://nccur.lib.nccu.edu.tw/handle/140.119/135816-
dc.description.abstract財政部為表示打炒房決心,乃於近日提出四個面向的打炒房政策,本文分別檢視各修法方向的適宜性及合理性。分析結果指出,不論是房屋稅及房地合一稅制的修正,對於遏抑當前炒房亂象的效果可能有限;修法討論之際,應注意制度變革的負面衝擊。
dc.format.extent125 bytes-
dc.format.mimetypetext/html-
dc.relation月旦財稅實務釋評, 第15期, pp.8-16
dc.subject打炒房 ; 房地合一稅 ; 房屋稅 ; 稅務查核
dc.title財政部打炒房對策之評議
dc.titleAn Examination of Ministry of Finance`s Proposal to Curb Housing Market Speculation
dc.typearticle
dc.identifier.doi10.3966/270692572021030015001
dc.doi.urihttps://doi.org/10.3966/270692572021030015001
item.fulltextWith Fulltext-
item.cerifentitytypePublications-
item.openairetypearticle-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.grantfulltextrestricted-
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