Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/135819| DC Field | Value | Language |
|---|---|---|
| dc.contributor | 財政系 | |
| dc.creator | 陳國樑 | |
| dc.creator | Chen, Joe | |
| dc.creator | 吳欣蕙 | |
| dc.date | 2020-11 | |
| dc.date.accessioned | 2021-06-16T07:24:18Z | - |
| dc.date.available | 2021-06-16T07:24:18Z | - |
| dc.date.issued | 2021-06-16T07:24:18Z | - |
| dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/135819 | - |
| dc.description.abstract | 租稅行政屬大量行政，不論就節約稽徵成本 ; 亦或就確保政府稅收而論，營利事業所得稅之書面審查制度本有其必要性。然根據實務操作經驗及現有學界所提出之研究成果，擴大書審制度之理論基礎源於「推計課稅」觀點，本文論述我國現行擴大書面審核制度之設計與執行，發現皆有可進一步改善的空間。 | |
| dc.format.extent | 460281 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation | 月旦財稅實務釋評, No.11, pp.8-12 | |
| dc.subject | 租稅逃漏 ; 稅務查核 ; 營利事業所得稅申報 ; 擴大書審 | |
| dc.title | 擴大書面審核制度之檢討與修正 | |
| dc.title | An Examination and Revision Proposal of the Expanded Application of the “Audit-by-Reviewing-Tax-Returns” System | |
| dc.type | article | |
| dc.identifier.doi | 10.3966/270692572020110011001 | |
| dc.doi.uri | https://doi.org/10.3966/270692572020110011001 | |
| item.fulltext | With Fulltext | - |
| item.openairetype | article | - |
| item.cerifentitytype | Publications | - |
| item.grantfulltext | restricted | - |
| item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
| Appears in Collections: | 期刊論文 | |
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