頁籤選單縮合
題名 | 產業創新條例及營所稅調降對企業租稅負擔之影響=The Impact of Industrial Innovation Act and Corporate Income Tax Rate Reduction on Tax Burden |
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作者姓名(中文) | 汪瑞芝; 陳庭軒; | 書刊名 | 當代會計 |
卷期 | 23:2 2022.11[民111.11] |
頁次 | 頁249-288 |
分類號 | 555.4 |
關鍵詞 | 產業創新條例; 營所稅調降; 研發支出; 投資抵減; 有效稅率; Statute for industrial innovation; Reduction of corporate tax rate; R&D expenditures; Investment tax credits; Effective tax rate; |
語文 | 中文(Chinese) |