Project title
納稅者權利保護法有關租稅規避及推計課稅問題之探討
Internal ID
契約編號107013
Principal Investigator
Start Date
October 20, 2018
End Date
May 19, 2019
Organizations
Partner Organizations
Taxation Administration, MOF
納稅者權利保護法有關租稅規避及推計課稅問題之探討
Keywords
稅捐規避
避稅
實質課稅原則
量能課稅原則
依法課稅原則
推計課稅
核實課稅
協力義務
同業利潤標準
Tax avoidance
substance over form principle
ability to pay principle
Principle of taxation according the Law
presumptive taxation
tax base estimation
taxation according the economical facts
peer profit standard
obligation to cooperation