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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) )

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


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「」 「 」 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: 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 ) 。

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 52 ) 〈TOP〉
  1. 柯格鐘,2010,稅捐規避及其相關概念之辨正,收錄於葛克昌、劉劍文、吳德豐主編之兩岸避稅防杜法制之研析,台北:財團法人資誠教育基金會。
  2. 陳清秀,2008,現代稅法原理與國際稅法,台北:元照出版有限公司。
  3. 陳清秀,2008,稅法總論,台北:元照出版有限公司。
  4. 黃茂榮,2010,企業組織與稅捐規劃,收錄於葛克昌、劉劍文、吳德豐主編之兩岸避稅防杜法制之研析,台北:財團法人資誠教育基金會。
  5. 葛克昌,2005,稅法基本問題─財政憲法篇,台北:元照出版有限公司。
Times Cited (2) 〈TOP〉
  1. 林佩宜(2011)。企業併購相關爭議-以所得稅為中心。政治大學會計研究所學位論文。2011。1-84。
  2. 黃麗容(2013)。無形資產稅捐課徵之研究-以商譽為中心。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。1-176。
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