102學年度成功大學 陳惠媛會計師 營業稅及稅捐稽徵法 課稅範圍 －課稅範圍 講授 102年10月11曰 陳國宗會計師 各種稅法架構 課稅主體 課稅客體 減免範圍 稅率 稽徵程序 租稅救濟 罰則 附則 ©2013 KPMG‚ a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International")‚ a Swiss entity. All rights reserved. 1 營業稅之課稅標的 按營業稅法第一條之規定「在中華民國境內銷售貨物或勞務 及進口貨物 均應依本法規定課徵加值型或非加值型之營業 及進口貨物，均應依本法規定課徵加值型或非加值型之營業 稅。」可知我國係採屬地主義。 觀察營業稅法第一條規定可知，課稅標的如下： 銷售貨物
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consuming the unhealthy oil is shared among Hong Kong people because of the trade of oil between Hong Kong and Taiwan. Some companies remove the suspected products from their shelves and food safety experts are ramping up spot checks. Such issue arouses public attention about food safety in Hong Kong. Not only does it bring negative impacts to citizens’ trust in food products made in Taiwan‚ but also‚ in the performance of the Hong Kong government in this crisis. In Macau‚ the government announced
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Critical thinking and discussion question Question 2 What are the economic and political arguments for regional economic integration? Given these arguments‚ why don’t we see more substantial examples of integration in the world economy? Unrestricted free trade allows countries to specialize in the production of goods and services that they can produce most efficiently. If this happens as the result of economic integration within a geographic region‚ the net effect is greater prosperity
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Business deals could be at jeopardy or never take place‚ if a person conducts himself or herself in manner found to be offensive or unprofessional. Four countries that play a role in the changing world of international business are Australia‚ Taiwan‚ United Arab Emirates‚ and Germany. The cultures of all four countries have similar traits; however‚ each country has unique characteristics that are inherent to their culture. Many business skills are necessary to understand when conducting international
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Say no to casino Taiwan recently passed a law about the construction of the off-shore islands; among the islands‚ whether we should build a casino in Penghu has become a matter of debates. Some people think that we should build a casino in Penghu‚ but others believe that it’s better for Penghu to keep its original style and features. In my opinion‚ we should not build a casino there. Building a casino in Penghu will definitely not a sound investment and the crime rate will rise sharply. First
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This essay is going to be about the natural disaster called earthquakes. There has been developed a new technique to prepare the human race for earthquakes. In this essay‚ the possibility of getting to know when an earthquake is going to happen is going to be discussed. How is science going to be able to create a better world‚ if there’s a natural phenomenon that can’t be changed? Plate tectonics-Wikipedia‚ the free encyclopedia http://en.wikipedia.org/wiki/File:Plates_tect2_en.svg Earthquakes
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Strategy Formulation A. Strategic Analysis As a leading entertainment and media enterprise Walt Disney has an years of creativity and innovation‚ and for generations‚ the Disney name has come to represent trust‚ morality‚ cheerfulness and superiority. General Environment Analysis The general environment is composed of dimensions in the broader society that influence an industry and the firms within in. The Walt Disney Company differentiates itself by its fundamental knowledge and
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Bank‚ 1993). Most of this achievement was attributable to six economies: Japan‚ Hong Kong‚ the Republic of Korea‚ Singapore‚ Taiwan‚ and China; and the three newly industrializing economies of South East Asia‚ Indonesia‚ Malaysia‚ and Thailand. Real income per capita also increased more than four times in Japan and the Four Tigers (Hong Kong‚ Korea‚ Singapore‚ and Taiwan)‚ and more than doubled in the South East Asian newly industrialized economies. Annual GDP growth in the ASEAN Five (Indonesia
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CHINA AND THE WORLD FILM ASSIGNMENT Student Name: KAI-MING WANG Student Number: 050-102-987 Course Code: CUL610BA Professor: Ken Sproul Film: Confucius Date: Oct. 29 2012 The life of the Confucius happened in the ancient China during the Spring and Autumn period. His unique ideology of running the state by Ritual‚ Music and Ren opposes to the strict laws which has been practiced by the other states. Without the fully support from his ruler‚ Confucius
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| 4‚150 | 8 | Taiwan | Japan | Germany | Switzerland | USA | Great Britain | | 56‚719 | 24‚499 | 12‚566 | 6‚365 | 5‚243 | 3‚230 | Table 2 Import-export matrix for spinning machines in 2008‚ EUR million Import | Export | The ranking list of importing countries | The ranking list of exporters in each of the importing countries | 1 | USA | Germany | Switzerland | Great Britain | France | Japan | | 478‚819 | 274‚727 | 75‚561 | 37‚463 | 36‚891 | 26‚515 | 2 | Taiwan | Japan | Germany
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