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Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )
AND、OR、NOT

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters

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DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「http://dx.doi.org/」 「 http://dx.doi.org/ 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: http://dx.doi.org/ 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI Registrationdoi.airiti.com ) 。

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Reference ( 114 ) 〈TOP〉
  1. 王文宇(2001),《控股公司與金融控股公司法》,元照。
    連結:
  2. 財政部稅制委員會(2005),《所得稅法令彙編》。
    連結:
  3. 葛克昌(1996),〈社會福利給付與租稅正義〉,《國家學與國家法》,元照,初版。
    連結:
  4. 賴英照(1986),〈公司法論文集〉,《財團法人中華民國證券發展基金會》。
    連結:
  5. 汪瑞芝、陳明進(2003),〈兩稅合一前後上市公司股權規劃之實證研究〉,《當代會計》,第四卷第二期。
    連結:
Times Cited (7) 〈TOP〉
  1. 姚濬議(2013)。證券交易所得稅的實施及對資本市場的影響。中原大學會計研究所學位論文。2013。1-143。 
  2. 魏郡芝(2013)。股票孳息他益信託課稅問題之研究。臺北商業技術學院會計財稅研究所學位論文。2013。1-137。 
  3. 杜俊謙(2017)。租稅立法之裁量與界限-以司法院大法官會議解釋為核心。臺灣大學國家發展研究所學位論文。2017。1-164。 
  4. 陳怡璇(2014)。從所得本質與合憲性要求探討我國證券交易所得稅制─以德國法制為比較研究。臺灣大學法律學研究所學位論文。2014。1-175。 
  5. 侯佳齡(2013)。關係人股權移轉稅捐調整之研究。中正大學會計資訊與法律數位學習碩士在職專班學位論文。2013。1-148。
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