التفاصيل البيبلوغرافية
| العنوان: |
法人税の二重課税調整の理論と現状に関する一考察 : 中国における法人課税のあり方に向けて ; A Study on the Double Taxation on Corporate Tax : The ideal method in China |
| المؤلفون: |
薄, 斌, Bo, Bin |
| سنة النشر: |
2013 |
| المجموعة: |
Osaka Sangyo University Repository / 大阪産業大学リポジトリ |
| مصطلحات موضوعية: |
法人税, 所得税, 二重課税, 統合, 効率, Corporate Tax, Income tax, Double Taxation, Integration, Efficiency |
| الوصف: |
P(論文) ; It has been a long history for the taxation on both personal income and company income. The ineluctable reality is that double taxation occurs when the income transfer from company to person as a dividend. This paper discusses about the corporate tax basis and what are the relationships between the corporate tax basis and the methods to eliminate the double taxation. It is obviously that the viewpoint to eliminate the double taxation is necessary has been accepted by most of the researchers. The paper also examines the difference in efficiency of the several methods. In the last part, the paper compares the methods to eliminate the double taxation taken by the OECD countries, and gives advice about the ideal methods in China. ; departmental bulletin paper |
| نوع الوثيقة: |
other/unknown material |
| وصف الملف: |
application/pdf |
| اللغة: |
Japanese |
| العلاقة: |
大阪産業大学経済論集; 14; 55; 73; AA11394639; https://osu.repo.nii.ac.jp/record/860/files/KJ00008337503.pdfTest |
| الإتاحة: |
https://osu.repo.nii.ac.jp/record/860/files/KJ00008337503.pdfTest |
| رقم الانضمام: |
edsbas.EEF4996B |
| قاعدة البيانات: |
BASE |
