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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〉
    Reference ( 64 ) 〈TOP〉
    1. 李足能(2006),《我國土地增值稅政策變遷與改革之政經分析》。臺南:國立成功大學政治經濟學研究所碩士論文。
    2. 李美鈴(2008),《土地增值稅制改變之經濟效益統計分析》。臺北:國立臺北大學統計學研究所碩士論文。
    3. 李彗綾(2008),「土地增值稅自用住宅用地優惠稅率與重購退稅規定並存之探討」,《財稅研究》,4(4),頁121~132。
    4. 沈俐君(2009),《土地增值稅稅率變動對各縣市稅收影響及稅率彈性之研究》。臺北:國立政治大學財稅研究所碩士論文。
    5. 林秀雄(1999),《我國現行自用住宅土地增值稅問題之探討》。臺北:淡江大學會計研究所碩士論文。
    Times Cited (1) 〈TOP〉
    1. 馬瑞憶(2012)。土地增值稅之自用住宅優惠稅率政策對地方稅收與所得公平之影響。臺中科技大學會計資訊系會計與財稅碩士班學位論文。2012。1-43。 
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