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政大典藏 > College of International Affairs > Department of Diplomacy > Theses > Item 140.119/92510

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/92510

Title:	稅法上折舊制度之研究
Authors:	林勝安 Lin, Sheng-An
Contributors:	殷文俊 Yin, Wen-Zun 林勝安 Lin, Sheng-An
Keywords:	稅法折舊制度減除企業稅負政府稅收收務折舊制度外交國際關係 DIPLOMACY INTERNATIONAL-RELATIONSHIP
Date:	1980
Issue Date:	2016-05-06 10:03:01 (UTC+8)
Abstract:	折舊為企業計算盈餘及課稅所得的重要減除項目之一，折舊提列的多寡，對於企業稅負及政府稅收均有重大之影響，因此，掉舊制度不但為企業所關心，且亦為政府所重視。本文之目的旨在探討經濟先進國家及我國稅務折舊制度之概況，並對廠商、會計師、稅務查帳人員進行問卷調查研究，俾求得有益意見以為今後修正稅務折舊制度之參考。第一章緒論，第二章介紹折舊的各種基本概念，第三章就美國、法國、德國、日本、韓國等經濟先進國家及我國稅務折舊制度作一概述，第四章為對廠商、會計師、稅務查帳人員的「折舊問題」意見調查，第五章為中外折舊制度之比較研究及調查結果研究分析，最後一章則為結論及建議。
Description:	碩士國立政治大學外交學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002007546
Data Type:	thesis
Appears in Collections:	[Department of Diplomacy] Theses

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