論農業用地移轉之土地增值稅稅基判斷──以最高行政法院112年度上字第255號判決為中心

月旦財稅實務釋評 Pub Date : 2023-12-01 DOI:10.53106/270692572023120048008

李益甄李益甄, 王鈺文 Janice C. Lee

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