汪瑞芝楊葉承黃美祝陳明進林世銘2020-06-012020-06-012014https://scholars.lib.ntu.edu.tw/handle/123456789/496412推動兩岸租稅協議之效益與建議journal article10.6650/ARM.2014.345.75http://dx.doi.org/10.6650/ARM.2014.345.75