碩士 / 國立高雄應用科技大學 / 財富與稅務管理系碩士在職專班 / 103 / Mankind use animals as foods, power tools, biological experiments, entertainments and pets. The people’s attitude towards animals can attribute to social culture, psychological emotion, economic utility and nutritional value. Human beings are the omnivirous animals. The methods to obtain meats are hunting, fishing and feeding. Because consider to bring its costs down, the livestock and fishery industry from small-scale individual develop and evolve to large-scale entrepreneurialoperation.
The increasing in meat products causes air pollution, land infertile, water shortage, climate change and loss of biodiversity. To reduce the production and consumption in meats, it is necessary turn toward vegetable foods.
This thesis collects and organizes the Taiwan tax treatments in meat indrustries of livestock, poultries and fishes. It includes Slaughter Tax, Business Tax, Customs Duty, House Tax and Land Tax. The Analysis is ground with environment friendly, animal welfare, social responsibility and personal health. The issue for the imposition of meat tax and surcharge is debated. Taiwan government regislates the tax laws and regulations in agricultural products of animals. Primary considerations are agricultural protection, maintain competition, rules for international trade, politic and economic tools. The environment and resources, health and safety, and social morality should be conducted to take into account.
| Identifer | oai:union.ndltd.org:TW/103KUAS1307021 |
| Date | January 2015 |
| Creators | Chiu, Hui-Yu, 邱慧玉 |
| Contributors | Chen, Bor-Ching, 陳柏青 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 131 |
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