A Study on Value Added Tax for Business Enterprise Taxation - An Introduction

Research Japanese OPEN
安部,知格;
(2002)
  • Publisher: 呉大学社会情報学部
  • Journal: 社会情報学研究,volume 8,pages97-103 (issn: 1341-8459)
  • Publisher copyright policies & self-archiving
  • Subject: Value added tax (〔所得型〕付加価値税) | New bases of taxation (新たな課税標準) | Revenue tax (収益税) | Benefit Principle (応益原則)
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

In recent years,the argument whetter we should switch over the base of taxation for business enterprise from the income standard to other standards or not is rising. In these circumstances,as one of the other standards,the value-added tax has been taken up. The value-ad... View more
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