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
- 編輯手札
- 土地徵收補償市價查估與估價專業判斷餘地
Market Value Appraisal and the Scope of Professional Judgment in Land Expropriation Compensation - 繼承債務認列房地合一稅成本案例研析
Case Analysis of Inherited Debt Recognition as Costs under Taiwan's Consolidated House and Land Income Tax - 所得稅法第14條之8自住房屋「居住」要件之認定──以近期行政法院判決為中心
The "Residence" Requirement for Owner-Occupied Housing under Article 14-8 of the Income Tax Act: An Analysis Centered on Recent Administrative Court Decisions - 評析財政部CFC函釋於美國信託架構之適用
An Analysis of the Application of the Ministry of Finance's CFC Interpretation to U.S. Trust Structures of Substantive Transfers to U.S. Trust Structures - 臺商對大陸社會保險新變革的因應與挑戰
Taiwanese Businesses' Responses and Challenges to Social Insurance Reforms in China: Coping with Recent Policy Changes - ESG與漂綠──全球趨勢及對臺灣企業之影響
ESG and Greenwashing: Global Trends and Implications for Taiwanese Enterprises - 永續資訊不實之刑事責任──以證券交易法財報不實規範為中心
Criminal Liability for False Sustainability Disclosures: A Study Centered on Misrepresentation of Financial Statements under the Securities and Exchange Act - 加值型及非加值型營業稅法函令釋示:營業人進口貨物經海關代徵營業稅因不可歸責原因溢付稅額可核實退還
- 探討高爾夫球運動課徵娛樂稅之政策變遷、稅收表現及改革方向
Discussion on Policy Changes, Revenue Performance, and Reform Directions Regarding the Entertainment Tax on Golf


月旦財稅實務釋評







