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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〉
    Reference ( 63 ) 〈TOP〉
    1. 2. 李惠宗,稅法規範的形式合法性與實質正當性--釋字第660號及第657號解釋及相關稅法解釋評析,法令月刊第60卷7期,2009年07月,頁4-27。
      連結:
    2. 3. 李惠宗,法定證據主義的幽靈,法令月刊第61卷3期,2010年03月,頁4-17。
      連結:
    3. 21. 蔡朝安/周泰維,實質課稅原則內涵之再探,會計研究月刊第306期, 2011年05月,頁86-97。
      連結:
    4. 1. 羅瑞玉,租稅法律主義與實質課稅原則之個案研究,私立中原大學會計學系碩士學位論文,94年7月。
      連結:
    5. 一、 書籍
    Times Cited (3) 〈TOP〉
    1. 吳宛耘(2013)。法院拍賣貨物營業稅課徵之研究。中正大學法律學系學位論文。2013。1-219。
    2. 陳冠樺(2014)。應收款項呆帳損失稅法認列之研究。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。2014。1-82。
    3. 王永富(2014)。利潤分割法作為推估課稅方法之研究。中正大學法律學系學位論文。2014。1-144。
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