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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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Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 133 ) 〈TOP〉
  1. 14、 黃士洲,稅務訴訟的舉證責任,翰蘆,民國91年8月。
    連結:
  2. 16、 黃俊杰,稅捐基本權,元照,民國95年9月初版。
    連結:
  3. 10、 洪家殷,行政訴訟上之職權調查主義,律師雜誌,第245期,頁52-63,民國89年11月。
    連結:
  4. 7、陳衍任,營建業借牌營運及其於營業稅法上之違章行為,國立台灣大學法律學研究所碩士論文,民國95年。
    連結:
  5. 8、陳偉民,我國對逃漏營業稅處罰之研究,中原大學財經法律系碩士論文,民國90年7月。
    連結:
Times Cited (6) 〈TOP〉
  1. 劉少青(2011)。稅捐處罰之界限-以遺產及贈與稅法第45條案例為中心。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。2011。1-113。
  2. 楊瓊禎(2012)。以虛設行號發票虛報進項稅額相關問題之研究。元智大學管理碩士在職專班學位論文。2012。1-65。
  3. 許俊偉(2013)。加值型營業稅進項稅額扣抵制中不實憑證處罰之檢討─以實質課稅原則為核心。中原大學財經法律研究所學位論文。2013。1-129。
  4. 林啟裕(2014)。租稅「漏稅罰」與「行為罰」合憲性之研究-以裁罰態樣及額度為中心-。中正大學法律學系學位論文。2014。1-141。
  5. 林京蓉(2014)。稅捐處罰之研究-以稅捐稽徵法及加值型與非加值型營業稅法為中心-。中興大學法律學系碩士在職專班學位論文。2014。1-273。
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