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
- 新型冠狀病毒疫情的經濟對策【月旦時論】
Economic Measures of Coronavirus Disease 2019 - 「生前贈與」或「死後繼承」哪個最省稅?【月旦時論】
Which Is the Most Tax-Saving? Pay the Gift Tax Now or Pay the Estate Tax Later? - 從餅店案談收銀機發票與員工風險管理【月旦時論】
Uber Tax the Fraud Case, Cash Register Invoice and Employee Risk Management - 網紅時代來臨——不可不知的台灣網紅課稅實務【月旦時論】
The Era of Internet Celebrity Is Coming: You Must Know the Practice of Taxation of Taiwan - 藥局兼營銷售貨物之營業稅及所得稅徵納探討【月旦時論】
Discussion on Levy of Business Tax and Income Tax for Pharmacy Concurrently Selling Goods - 納稅者權利保護法玩真的嗎?從最高行政法院108年判字第391號行政判決看納保法對稽徵實務之衝擊【月旦時論】
Does The Taxpayer Rights Protection Act Work? The impact on tax audit from the judgement of Supreme Administrative Court No. 391 Pan in 2019 - 中國個人所得稅新制下,外派台籍員工「坐月子」應如何安排【月旦時論】
Suggestions for Taiwanese Employees to Arrange“6-Year Rule” in Tax Under China Individual Income Tax Reform - 生既判力之核課處分與稅捐稽徵法第28條之適用——台北高等行政法院107年度訴字第100號行政判決評釋【爭點解析】
The Administrative Disposition of the Notice of Assessment to which the Res Judicata Effect Applies and the Application of Article 28 of the Tax Collection Act: Comments on the Su-Tze No.100 Judgment Rendered by the Taipei High Administrative Court, 2018 - 稅捐規避之調整不應變動私法上法律效果——最高行政法院108年度判字第117號行政判決【學習式判解評析】
Adjustmen of Tax Avoidance Shall not Have Legal Effect on Civil Law Conduct - 地方稅函令釋示:公立醫院附設機構使用之公有房地免徵房屋稅及地價稅【函令解析】