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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
- 建物出售所座落基地適用自用住宅用地特別稅率核課土地增值稅法律問題分析【月旦時論】
Legal Analysis of Special Tax Rates for Land Value Increment Tax on Land where Buildings Are Sold - 從租稅法律主義評析房地合一稅持有期間之計算【月旦時論】
Comment on the Calculation of the Holding Period of House and Land Transactions Income Tax from the Principle of Taxation Law - 中國大陸數據出境的稅務風險【月旦時論】
Tax Risk of Outbound Data Transfer in Mainland China - 涉外繼承事件於我國遺產稅之法令適用【月旦時論】
The Application of Laws to Succession Matters Involving Foreign Elements on ROC Estate Tax - 依法律納稅包括自治條例【月旦時論】
Pay Taxes in Accordance With Law, The Law Includes Self-Governance Articles - 遺產管理人怎麼會是遺產稅的納稅義務人？【月旦時論】
How Can an Estate Administrator Be a Taxpayer of Inheritance Tax? - 人壽保險之全殘保險金是所得嗎？【月旦時論】
Is Total Disability Insurance Benefit of Life Insurance Be Income? - 論稅務違章事件中法人主觀責任之認定──評最高行政法院110年度上字第436號判決【爭點解析】
Determining the Subjective Responsibility of an Organization in Tax Violation Cases: Comment on the Supreme Administrative Court Judgment No.436 in 2021 - 稅務訴訟職權調查義務與客觀舉證責任之關係辯證──最高行政法院110年度上字第300號判決評析【學習式判解評析】
Discussion on the Relationship between the Inquisitorial Investigation and the Objective Burden of Proof in Tax Litigation: Focusing on the Administrative Judgment of Supreme Administrative Court (110) Shang-Zi No. 300 - 營利事業所得稅法規函令釋示：如何申報員工確診COVID-19之適用薪資加倍扣除的租稅優惠？【函令解析】
