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
- 若勒令停業店家改網路營業,漏稅罰與行政怠金可否重複裁處?【月旦時論】
Business Suspension and Default Surcharge - 綜合所得稅家庭合併申報之債務性質【月旦時論】
The Nature of the Debts of the Consolidated Family Income Tax Declaration - 課徵外國營利事業跨境銷售電子勞務所得稅之探討與建議【月旦時論】
A Study and Suggest about Cross-Border Electronic Services Income Tax in Foreign Company - 室內設計與裝修之稅務問題探討【月旦時論】
Study on Tax Issues of Design and Decoration - 稅捐稽徵法修法綜評【月旦時論】
Comprehensive Commentary on the Amendment of the Tax Collection Act - 證券交易法律關係之嗣後變動對證券交易稅之影響──兼論稅捐稽徵法第28條之修正【月旦時論】
The Impact of Subsequent Changes in the Legal Relationship of Securities Transactions on the Securities Transaction Tax: With Discussions of the amendment to Article 28 of the Tax Collection Law - 兩年未入境被戶政機關除籍的稅務問題【月旦時論】
Tax Issues of Being Removed Household Registration by the Household Registration Office for Not Entering the Country for Two Years - 有關破產程序中租稅優先受償權之爭議──以最高法院109年度台抗字第449號民事裁定為例【爭點解析】
The Dispute over Priority in the Collection of Taxes Over General Claims by Creditors in Bankruptcy Proceedings: Comment on the Ruling of the Supreme Court No.449 Tai Kang in 2020 - 受贈土地時償還土地擔保債務之所得稅扣除額計算──最高行政法院110年度上字第122號判決【學習式判解評析】
Calculation of Land Transaction Income Tax Deduction under the Circumstances That the Land Was a Gift to the Seller, But Is Collateralized for Debt, and Such Debt Is Repaid by the Seller: The Judgement of the Supreme Administrative Court (110) Pan Tzu No. 122 - 加值型及非加值型營業稅法函令釋示:國內營業人提供電子資料代管服務予境外業者取得之外匯收入適用營業稅零稅率【函令解析】