頁籤選單縮合
題名 | 碳排放權交易的稅捐課徵=A Study on the Taxation of Carbon Emissions Trading |
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作者 | 陳衍任; Chen, Yen-jen; |
期刊 | 臺北大學法學論叢 |
出版日期 | 20191200 |
卷期 | 112 2019.12[民108.12] |
頁次 | 頁127-190 |
分類號 | 567.89 |
語文 | chi |
關鍵詞 | 碳排放權交易; 核配量; 減量額度; 營業利潤; 財產交易所得; 不動產所得; 海空運輸所得; Carbon emissions trading; Emission permits; Carbon credit; Business profits; Property transaction income; Immovable property transaction income; Income from the operation of ships or aircraft in international traffic; |