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頁籤選單縮合
題名 | 個稅災害減免常態機制的構建--一種增設災害附加扣除的進路=Construction of the Normal Mechanism of Individual Income Tax Disaster Deduction: A Way to Add Additional Deductions for Disasters |
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作者 | 吳東蔚; Wu, Dong-wei; |
期刊 | 月旦財經法雜誌 |
出版日期 | 20230500 |
卷期 | 48 2023.05[民112.05] |
頁次 | 頁44-64 |
分類號 | 567.214 |
語文 | chi |
關鍵詞 | 自然災害; 稅收優惠; 專項附加扣除; 稅收法定; 量能課稅; Natural disasters; Tax incentives; Special additional deductions; Taxation legalism; Taxation according to ability; |