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稅務法規

Author 鄭漢
Publisher 志光教育文化出版社 /志光
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Released
2019/07/31
Language
Traditional Chinese
File format
PDF: Fit in large screen
Pages
641
ID
179404
ISBN
9789864978755
Provide Adobe DRM
Yes
Offer DRM free license
No
DRM
NT$403
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稅法，其實是一個多而繁雜學科，而在一般商科同學的學習，往往把它當成背科，而且著重於計算，這是一個錯誤的觀念，稅務法規，乃是公法，用來規範人民與政府之權利義務關係，又租稅乃是政府透過高權方式，向人民強制徵收財產，故不管是納稅義務人、課稅稅基、稅率及租稅減免、稽徵程序及罰則等，都必須憑藉法律明確性訂定，方能符合憲法規定，故學習租稅法規，應站在法科學習的角度，從立法理由、稅制結構及一般法律原則，了解各稅制定的原因及目的，再透過法條逐字閱讀，找出法律要件，導出法律效果，縱使是計算題，也必須遵守依法行政原則，每個計算過程必然存在法律規定，所以從法條出發學習稅法，才能確實掌握本學科。

Details

Released
2019/07/31
Language
Traditional Chinese
File format
PDF: Fit in large screen
Provide Adobe DRM
Yes
Offer DRM free license
No
ID
179404
ISBN
9789864978755

Buy products firstAnd download app to watch

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