Search & Read at all times.
Your portable library is online!,Hello!
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 ) 。

Previous Page
Next Page
There is no full-text available at the moment. Airiti would like to request author's authorization. I would like to provide authorization.


李建慶 , Masters  Advisor:謝哲勝  



Abstract 〈TOP〉
    Reference ( 125 ) 〈TOP〉
    1. 4.王進祥,實價登錄與稅制改革,土地問題研究季刊,第11卷第3期,98-108頁,2012年7月。
    2. 6.王進祥,奢侈稅實施二年之缺失與建言,土地問題研究季刊,第12卷第4期,28-35頁,2013年12月。
    3. 26.莊翰華、張月玫,臺中市奢侈稅實施改善策略,土地問題研究季刊,第12卷第4期,14-27頁,2013年12月。
    4. 29.張進德,特種貨物及勞務稅概述,稅務旬刊,第2157期,7-12頁,2011年8月。
    5. 41.曾廣誼,契稅報繳問題研析,土地問題研究季刊,第11卷第2期,87-104頁,2012年6月。
    Altmetrics 〈TOP〉
    E-mail :
    When an article is available to download, a notice will be sent to your mailbox address.
    E-mail :