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來源資料
頁籤選單縮合
題名 | 營業人以不實憑證虛報進項稅額刑事責任之研究--以最高法院107年度臺上字第2949號刑事判決為中心=Case Study on Criminal Responsibility for the Amount of Input Tax Is Falsely Reported the Supporting Documents by Taxpayer--The Supreme Court Criminal Verdict No.2949 (2018) |
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作者姓名(中文) | 王永富; | 書刊名 | 真理法學論叢 |
卷期 | 24 2020.06[民109.06] |
頁次 | 頁1+3-29 |
分類號 | 567.5 |
關鍵詞 | 營業人; 虛報進項稅額; 銷項稅額; 以詐術或其他不正當方法逃漏稅捐之犯罪; 以明知為不實之事項填製會計憑證或記入帳冊之犯罪; Taxpayer; The amount of input tax is falsely reported; The output tax; Offenses of a taxpayer who evades tax payment by fraud or other unrighteous means; Offenses of knowingly using untrue information to prepare accounting documents or entering false information in account books; |
語文 | 中文(Chinese) |