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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 ( 407 ) 〈TOP〉
  1. 2000年11月3版。
    連結:
  2. 27、陳清秀,稅法總論,翰蘆,2004年9月第3版。
    連結:
  3. 28、陳向榮,遺產及贈與稅實用,三民書局,1991年10月初版。
    連結:
  4. 39、黃俊杰,稅捐基本權作為稅捐規劃之立論基礎,收錄於論權利
    連結:
  5. 公司,2003年6月再版。
    連結:
Times Cited (7) 〈TOP〉
  1. 呂家豪(2017)。人壽保險於遺產稅法之研究。中原大學財經法律研究所學位論文。2017。1-124。 
  2. 童奕川(2013)。投資型保險商品之法律分析與業務展望。臺灣大學國家發展研究所學位論文。2013。1-322。 
  3. 黃詠婕(2011)。股權移轉行為與所得稅法第66條之8之法律爭議。國立臺灣大學法律學研究所學位論文。2011。1-192。 
  4. 黃郁炘(2009)。租稅秩序罰之責任條件與歸屬。臺北大學法律學系學位論文。2009。1-170。
  5. 李芳宜(2009)。扶養親屬免稅額之研究。國立臺灣大學法律學研究所學位論文。2009。1-183。
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