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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〉
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Reference ( 40 ) 〈TOP〉
  1. 王健全(1999),「評估產業升級條例租稅優惠效果」,經濟前瞻,第63卷,頁42-45。
  2. 王健全(1999),「促進產業升級條例租稅優惠措施實施成效評估及其修正方向對台灣經濟的影響」,經濟情勢暨評論,第5卷第1期,頁75-87。
  3. 孫克難(1999),「產升條例對企業投資國際化之租稅獎勵」,經濟前瞻第63卷,頁46-49。
  4. 經濟部國際貿易局網站,
  5. 行政院經濟建設委員會(2001),「全球運籌相關租稅制度跨國之研究及評估計劃」。
Times Cited (7) 〈TOP〉
  1. 許雅婷(2014)。荷蘭公司治理之研究。淡江大學國際事務與戰略研究所碩士在職專班學位論文。2014。1-121。 
  2. 張秀萍(2006)。被投資國之身分對 OECD 國家之外人直接投資區位選擇的影響-針對區域經濟整合、新興國家以及經濟成長之研究。元智大學國際企業學系學位論文。2006。1-70。 
  3. 任家寧(2004)。營運總部租稅獎勵政策問題之探討。中原大學會計研究所學位論文。2004。1-70。
  4. 張藏文(2005)。稅務預先核釋機制之研究-兼論德國稅法上承諾(Zusage)。中原大學財經法律研究所學位論文。2005。1-158。
  5. 張佩雯(2006)。營運總部企業之租稅優惠效果探討。中原大學會計研究所學位論文。2006。1-69。
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