@article{cd1d62fc2a1f45febfab34fde11f0784,
title = "重複課稅情形不再 妥善規劃獲利提昇 兩稅合一與個人所得稅",
author = "陳 秋蘭",
year = "2000",
language = "???core.languages.zh_TW???",
volume = "43",
journal = "會計研究月刊",
issn = "1011-5714",
publisher = "臺灣師範大學教育心理與輔導學系",
number = "172",
}