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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/88977
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88977


    Title: 歐洲共同體加值稅調和理論與實際之研究
    The Theory and Practice of Value Added Tax Harmonization in the European Community
    Authors: 邱美春
    Chiou, Mei Chuen
    Contributors: 黃明聖
    Hwang, Ming Sheng
    邱美春
    Chiou, Mei Chuen
    Keywords: 歐體
    租稅調和
    加值稅調和
    European Community
    Tax Harmonization
    Value Added Tax Harmonization
    Date: 1993
    Issue Date: 2016-04-29 16:42:11 (UTC+8)
    Abstract: 歐洲共同體於一九九三年一月一日已成功的撤除會員國間邊境管制,確實
    Reference: 一、中文部分
    1. 丁克華「歐市統合消除財政性障礙之初探,稅務旬刊,第1356期,民國78年5月。
    2. 王正、徐偉初,財政學,台北:國立空中大學,民國80年初版。
    3. 邱政茂「歐市單一市場稅制整合」,財稅研究,第23卷第3期,民國80年5月。
    4. 林遂生譯「歐洲共同市場營業加值稅展期實施」,財稅研究,第2卷第7期,民國59年7月。
    5. 施顯謀譯,歐洲共同市場,台北:台灣商務印書館,民國54年初版。
    6. 唐秉鈞,1992歐洲經濟Q&A,台北:商周文化,民國79年6月初版。
    7. 陳元「歐洲共同市場經濟現勢」,問題與研究,第14卷第8期,民國64年5月。
    8. 陳合良譯「一九九二年無國境之歐洲-域內單-市場之完成」,財稅研究,第24卷第3期,民國81年5月。
    9. 陳惠平譯「歐洲共同體之單一法案與租稅一致化」,財稅研究,第22卷第2期,民國79年3月。
    10. 陳聽安,歐洲單一市場之研究,行政院經濟建設委員會經濟研究處委託研究,民國81年1月。
    11. 陳攀雲「1992年EC統合稅制共同化的趨勢(上)、(下)」,財稅人員進修月刊,第88.89期,民國78年11、12月。
    12. 黃明聖「英國對歐市整合何以心存抗拒?」,中國時報,民國81年10月18日。
    13. 張盛和、邱政茂「歐市單一市場稅制整合考察報告」,財稅研究,第23卷第6期,民國80年11月。
    14. 經濟部國際貿易局,認識歐洲共同體,台北:經濟部國際貿易局,民國81年6月。
    15. 蘇秀法,「羅馬條約三十年-歐洲共同市場的成長及遠景」,問題與研究,第26卷第9期,民國76年6月。


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    Description: 碩士
    國立政治大學
    財政學系
    G80255007
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002004137
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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