Exploring the method of calculating the amount of overlapping enjoyment of enterprise income tax benefits

Publié en ligne: 02 déc. 2023

Reçu: 24 janv. 2023

Accepté: 12 juin 2023

DOI: https://doi.org/10.2478/amns.2023.2.01326

Mots clés

<kwd>Stacking of benefits</kwd>, <kwd>Reduced tax rates</kwd>, <kwd>Halved levy</kwd>, <kwd>Cost-of-use model</kwd>, <kwd>Corporate income tax</kwd>

© 2023 Zhijuan Zong et al., published by Sciendo

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