Journal Paper

Year Paper Title
1998 陳明進, 1998, '兩稅合一對建設公司租稅規劃之影響, ' 「兩稅合一理論與實務研討會」中原大學會計系/財政部台灣省北區國稅局共同主辦,., vol. 187666, 1998
1998 Ming-Chin Chen;Sanjay Gupta, 1998, 'Evidence on the Relation between Corporate Effective Tax Rates and Firm Characteristics after TRA 86: A Simultaneous Estimation Approach, ' Proceedings of the Fourth (1998) International Conference on Contemporary Accounting Issues,., vol. 187644, 1998
1998 Ming-Chin Chen, 1998, 'The Impact of Inventory Valuation Methods on the Variability in Corporate Effective Tax Rates, ' Proceedings of the 1998 Soochow International Conference in Accounting,., vol. 187636, 1998
1998 許崇源, 1998, '我國兩稅合一制度對所得稅會計之影響, ' 實用稅務, Vol.0, No.283, pp.62-68., vol. 147104, 1998
1998 許崇源, 1998, '論股東可扣抵稅額之會計處理(下), ' 稅務旬刊, Vol.0, No.1645, pp.34-38., vol. 147103, 1998
1998 許崇源, 1998, '論股東可扣抵稅額之會計處理(上), ' 稅務旬刊, Vol.0, No.1644, pp.26-30., vol. 147102, 1998
1998 馬秀如, 1998, '商業.會計.記帳人Ⅱ-記帳業與會計師相爭的三方演義, ' 會計研究月刊, No.156, pp.18-31., vol. 192425, 1998
1998 馬秀如, 1998, '破解我國一般公認會計原則「What」與「Who」之爭, ' 會計研究月刊, No.153, pp.55-65., vol. 192424, 1998
1998 馬秀如, 1998, '採購作業的內部控制與政府採購法, ' 審計季刊, Vol.18, No.4, pp.98-107., vol. 192423, 1998
1998 馬秀如, 1998, '回應爭議與建議 再探內部控制的迷思與辨正, ' 會計研究月刊, No.149, pp.63-80., vol. 192422, 1998