http://scholars.ntou.edu.tw/handle/123456789/16503| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | 林倖如 | en_US |
| dc.date.accessioned | 2021-04-07T01:52:48Z | - |
| dc.date.available | 2021-04-07T01:52:48Z | - |
| dc.date.issued | 2017-01-28 | - |
| dc.identifier.uri | http://scholars.ntou.edu.tw/handle/123456789/16503 | - |
| dc.description.abstract | 本文將以我國土地稅制中地價稅之減免規定為檢討對象，探討土地稅之本質，扼要說明其課徵法理，兼納日本法上以土地持有事實為課稅要件之固定資產稅制為比較分析，試著釐清土地稅制中減免地價稅之事由及其類型，再檢討系爭土地稅減免規則第 12 條「技術上無法使用之土地」的涵義，以為結論。 | en_US |
| dc.language.iso | zh | en_US |
| dc.publisher | 台灣本土法學雜誌 | en_US |
| dc.relation.ispartof | 台灣法學雜誌 | en_US |
| dc.subject | 土地稅 | en_US |
| dc.subject | 租稅公平 | en_US |
| dc.subject | 量能課稅 | en_US |
| dc.subject | 地稅減免 | en_US |
| dc.subject | 技術上無法使用之土地 | en_US |
| dc.title | 土地稅減免與量能課稅原則：兼論土地稅減免規則第 12 條「技術上無法使用之土地」 | en_US |
| dc.type | journal article | en_US |
| dc.relation.journalvolume | 312 | en_US |
| dc.relation.pages | 45-54 | en_US |
| item.openairecristype | http://purl.org/coar/resource_type/c_6501 | - |
| item.cerifentitytype | Publications | - |
| item.languageiso639-1 | zh | - |
| item.fulltext | no fulltext | - |
| item.grantfulltext | none | - |
| item.openairetype | journal article | - |
| crisitem.author.dept | College of Ocean Law and Policy | - |
| crisitem.author.dept | Institute of the Law of the Sea | - |
| crisitem.author.dept | National Taiwan Ocean University,NTOU | - |
| crisitem.author.parentorg | National Taiwan Ocean University,NTOU | - |
| crisitem.author.parentorg | College of Ocean Law and Policy | - |
| Appears in Collections: | 海洋法律研究所 | |
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