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月旦財稅實務釋評
月旦財稅實務釋評
月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
雜誌簡介
《月旦財稅實務釋評》為解決稅務從業人員執業所可能面對的各種問題而生，以台灣最新稅賦相關規定與財稅重要議題為導向，透過月旦時論、爭點解析、判決範例、函令解析、法規解讀等專欄，期使稅務從業人員不僅能及時洞悉稅制之快速變革，亦能迅速且精準地掌握各項稅務資訊，因而建立前瞻的思維及宏觀的視野。
更多期刊資訊，請至【月旦會計財稅網】所有期數
- 境外資金回臺專法落日，受控外國企業稅制準備接續上路【月旦時論】
Along with the Sunset of the Repatriated Offshore Funds Act, CFC Rules Are Expected to Come into Effect Soon - 論稅捐徵收期間之計算【月旦時論】
Discussion on the Calculation of the Tax Collection Period - 「租賃資產」適用準則及財稅調節──論IFRS 16、IAS 17及EAS 20號租賃【月旦時論】
Lease Guidelines and Book-to-tax Reconciliation: IFRS 16、IAS 17 and EAS 20 - 社會住宅包租代管於法人房東之營業稅爭議【月旦時論】
The Tax dispute for Corporate Landlords under Social Housing Subleasing and Management Policy - 外銷勞務營業稅零稅率題分析【月旦時論】
Zero-Tax-Rate on Exported Services - 「私設通路」地價稅減免之探討【月旦時論】
A Study on the Land Value Tax Reduction and Exemption of Private Passages - 私人承作票據貼現業務利息所得之課稅——評最高行政法院109年度上字第1033號判決【爭點解析】
Taxation of Interest Earned on Discounted Note Loans between Private Parties: The Judgment of the Supreme Administrative Court (109) Shang Tzu No. 1033 - 虛實難辨的發票，真偽不明之事實──最高行政法院109年度上字第148號判決【學習式判解評析】
Can False (True) Uniform Invoices Tell Us True (False) Stories?－ The Judgement of Supreme Administrative Court No. 148 Shang in 2020 - 加值型及非加值型營業稅法函令釋示：防逃漏稅，3類自動販賣機2022年起須逐筆開立統一發票【函令解析】
- 營業稅法第39條之救濟程序探析──以外銷適用零稅率為中心【法規解讀】
Analysis on the Administrative Remedy Procedure of Article 39 of the Business Tax Act: Focus on Zero Tax Rate for Export
