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政大典藏 > College of Commerce > Department of Finance > Theses > Item 140.119/88392

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88392

Title:	我國營業稅外銷零稅率制度之研究 The research of export zero-rate system on Taiwan`s VAT
Authors:	楊秋美 Yang, C. M.
Contributors:	李金桐 Lee, King Tong 楊秋美 Yang, C. M.
Keywords:	加值稅外銷零稅率 VAT Export Zero-rate
Date:	1994 1993
Issue Date:	2016-04-29 15:39:16 (UTC+8)
Abstract:	加值稅(Value Added Tax) 自一九五四年法國開始採行以來迄今世界已逾五十個國家實施加值稅，已成為各國賦稅改制的一種趨勢。我國自民國七十五年四月一日開始實施營業加值稅。為降低本國產品之成本，進而增強其國際市場之競爭能力，採行加值稅的國家，對外銷及類似外銷適用零稅率。自民國七十六年至民國八十二年，零稅率銷售額佔營業稅總銷售額比率，均達18%以上，歷年應退稅額和應實繳稅額之比率，均逾25%，可知外銷零稅率制度在營業稅中地位之重要。
Description:	碩士國立政治大學財政學系 G81255023
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002003765
Data Type:	thesis
Appears in Collections:	[Department of Finance] Theses

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