:::

詳目顯示

回上一頁
題名:網路交易課徵所得稅之研究
書刊名:財稅研究
作者:黃智聰 引用關係張敏蕾 引用關係潘俊男 引用關係陳光宇
出版日期:2016
卷期:45:2
頁次:頁71-105
主題關鍵詞:所得稅網路交易
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(2) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:12
  • 點閱點閱:7
期刊論文
1.湯宗泰、湯宗益、劉文良(20030600)。B2B電子商務e化功能與績效。電子商務研究,1(1),67-92。new window  延伸查詢new window
2.Liu, Yi、Sutanto, Juliana(2012)。Buyers' purchasing time and herd behavior on deal-of-the-day group-buying websites。Electronic Markets,22(2),83-93。  new window
3.Kauffman, Robert J.、Wang, Bin(2001)。New Buyers' Arrival under Dynamic Pricing Market Microstructure: The Case of Group-Buying Discounts on the Internet。Journal of Management Information Systems,18(2),157-188。  new window
4.Dinner, Isaac M.、Van Heerde, Harald J.、Neslin, Scott A.(2014)。Driving Online and Offline Sales: The Cross-Channel Effects of Traditional, Online Display, and Paid Search Advertising。Journal of Marketing Research,51(5),527-545。  new window
5.Kaplan, S. N.、Sawhney, M.(2000)。E-Hubs: The New B2B Marketplaces。Harvard Business Review,78(3),97-103。  new window
6.林宜賢(20140100)。跨境電子商務國際課稅方式與我國稅制發展建議。財稅研究,43(1),120-137。new window  延伸查詢new window
7.李淑貞、劉亞秋(20140900)。網路交易課稅違章類型研析。管理資訊計算,3(2),191-205。new window  延伸查詢new window
8.林宜信、胡雅晴(20150500)。BEPS Action 1解決數位經濟時代之租稅挑戰。勤業眾信通訊,2015(5月號)。  延伸查詢new window
9.單珮玲(20000200)。電子商務所得稅議題。實用稅務,302,74-78。  延伸查詢new window
10.楊仁和、劉瑞榮、楊治清(20100700)。無同步交易問題之電子付款機制。資訊安全通訊,16(3),36-45。  延伸查詢new window
11.熊焰(2005)。B2C電子商務的敗因:創新範式研究。北京工商大學學報,20(6),43-47。  延伸查詢new window
12.戴國良(2013)。C2B電子商務的概念、商業模型與演進路徑。商業時代,2013(17),53-54。  延伸查詢new window
13.Chen, Jian、Kauffman, Robert J.、Liu, Yunhui、Song, Xiping(2010)。Electronic Commerce Research and Applications。Electronic Commerce Research and Applications,9(2),126-147。  new window
14.Garicano, Luis、Kaplan, Steven N.(2001)。Beyond the Hype: Making B2B E-Commerce Profitable。Capital Ideas,2(4)。  new window
15.Li, J.(2002)。Global Profit Split: An Evolutionary Approach to International Income Allocation。Canadian Tax Journal,50(3),823-883。  new window
16.Maguire, N.、Mattson, R.(1998)。Electronic Commerce。International Tax Review,1998(Jun./Aug.),7-12。  new window
17.Williamson, D. T.(2004)。Electronic Agencies as Permanent Establishments under U. S. Income Tax Treaties。The International Tax Journal,30(3),87-96。  new window
18.Zhao, Li、Guo, Shouting(2012)。The Value Creation of B2B2C E-Business Mode based on SaaS。Journal of Electronic Commerce in Organizations,10(3),1-12。  new window
19.Zhou, J. L.(2006)。B2B2C-Electronic Business Enterprise's Profit Pattern。Journal of Taiyuan Institute of Technology of Profession of City,11,143-144。  new window
20.Bakos, J. Yannis(1997)。Reducing Buyer Search Costs: Implications for Electronic Marketplaces。Management Science,43(12),1676-1692。  new window
21.Wilcox, Ronald T.(2000)。Experts and Amateurs: The Role of Experience in Internet Auctions。Marketing Letters,11(4),363-374。  new window
22.Zhang, Xubing(2009)。Retailers' Multichannel and Price Advertising Strategies。Marketing Science,28(6),1080-1094。  new window
會議論文
1.Chong, Bessie、Yang, Zhilin、Wong, Michael(2003)。Asymmetrical impact of trustworthiness attributes on trust, perceived value and purchase intention: A conceptual framework for cross-cultural study on consumer perception of online auction。The 5th International Conference on Electronic Commerce, USA。New York, NY:ACM Press。213-219。  new window
2.Subramami, M.、Walden, E.(2000)。Economic Returns to Firms from Business-to-business Electronic Commerce Initiatives: An Empirical Examination。21th International Conference on Information Systems,229-241。  new window
研究報告
1.張芷(2014)。網路交易課徵營業稅之研究。財團法人財經研究教育基金會。  延伸查詢new window
學位論文
1.邱祥榮(2002)。電子商務課徵加值型營業稅之探析(碩士論文)。國立臺灣大學。  延伸查詢new window
2.金世仰(2009)。網路交易課稅政策之執行評估(碩士論文)。國立臺北大學。  延伸查詢new window
3.丁俊廷(2006)。跨國企業電子商務移轉訂價制度之探討(碩士論文)。國立政治大學。  延伸查詢new window
4.黃麗梅(2002)。電子商務交易活動所得稅課稅課題之初探(碩士論文)。國立交通大學。  延伸查詢new window
圖書
1.資策會(2013)。2013年中華民國電子商務年鑑。台北:中華民國經濟部商業司。  延伸查詢new window
2.Beynon-Davies, Paul(2012)。eBusiness。London:Palgrave Macmillan。  new window
其他
1.(20130423)。美外州網購課稅法案 白宮支持。  延伸查詢new window
2.(20150303)。資策會:今年網路交易市場將破兆元,http://www.chinatimes.com/newspapers/20150303000216-260210。  延伸查詢new window
3.王齡懋(2015)。馬來西亞內地稅務局與經濟合作暨發展組織聯合舉辦BEPS及租稅協定相關議題研討會報告。  延伸查詢new window
4.宋秀玲,丁碧蓮,鐘素華,吳蓮英(2014)。參加經濟合作暨發展組織(OECD)「第19屆租稅協定會議」暨「OECD秘書處與非會員經濟體代表會議」報告,台北:中華民國財政部。  延伸查詢new window
圖書論文
1.Stanfield, Charles(2004)。Geographic and Socially Embedded B2C and B2B E-Commerce。Frontiers of Broadband, Electronic and Mobile Commerce。Heidelberg:Physica-Verlag。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE