月旦會計實務研究 Angle Accounting Magazine
雜誌簡介
《月旦會計實務研究》是一本能解決會計人在實務現場所遭遇之各種問題的應用知識。我們以議題導向,邀集了AI與會計、稅務、法律以及鑑識會計等學界與業界最具權威及公信力的專家;於本月企劃、月旦時論、執業進修、學習式判解評析中介紹國際與臺灣最新的議題、公報的轉譯與解讀、法律判決的評析等,為會計人做最好的儲量,同時培養創新、溝通、合作、協調等跨領域能力。
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- 從穩定幣之發展談虛擬資產法制及稅務
Discussing Virtual Asset Legal System and Taxation from the Perspective of the Development of Stablecoins - 虛擬資產之監理與稅制探討──從虛擬資產專法草案觀之
A Study on the Supervision and Taxation of Virtual Assets: From the Perspective of the Draft Law on Virtual Assets - 虛擬貨幣專法下對會計及審計之影響
The Impact of Specialized Legislation on Virtual Currency on Accounting and Auditing - 寵物信託之法律架構探討
Exploration on the Legal Structure of Pet Trust - 精進教育部以行政委託國立大專校院之會計業務處理方式
Enhancing the Accounting Activity Processing Methods of the Ministry of Education with Administrative Entrustment to National Universities and Colleges - 生育費之列舉扣除──臺北高等行政法院112年稅簡字第15號判決評釋
Itemized Deductions of Childbirth Expenses: Comment on Taipei High Administrative Court Judgment No. 15 in 2023