{"title":"《特别税法》限制下计算机系统合同研究费用中合格研究费用作为税收抵免对象的研究","authors":"Bokyeung Seo","doi":"10.29305/tj.2022.8.191.169","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":89596,"journal":{"name":"Justice research and policy : journal of the Justice Research and Statistics Association : JRP","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Study on Qualified Research Expenses of Contract Research Expenses to Computer System as a Subject of Tax Credit under the Restriction of Special Taxation Act\",\"authors\":\"Bokyeung Seo\",\"doi\":\"10.29305/tj.2022.8.191.169\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":89596,\"journal\":{\"name\":\"Justice research and policy : journal of the Justice Research and Statistics Association : JRP\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-08-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Justice research and policy : journal of the Justice Research and Statistics Association : JRP\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.29305/tj.2022.8.191.169\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Justice research and policy : journal of the Justice Research and Statistics Association : JRP","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.29305/tj.2022.8.191.169","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Study on Qualified Research Expenses of Contract Research Expenses to Computer System as a Subject of Tax Credit under the Restriction of Special Taxation Act