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
- 「因應國際情勢強化經濟社會及民生國安韌性特別條例」之立法評析(一)──立法緣起與特別預算之運用
Legislative Commentary on the Special Ordinance to Strengthen the Resilience of the Economy, Society, People's Livelihoods, and National Security in Response to the International Situation(1): Legislative Origins and Utilization of Special Budgets - 113年度憲判字第11號判決對遺產稅剩財分配請求權履行給付之影響
The Impact of TCC Judgement 113-Hsien-Pan-11 on the Specific Performance of the Right to Distribute Matrimonial Property in the Context of Estate Tax - 為併購目的而取得股份之認定與體系衝突──從大同案與泰山案出發
"Merger Purpose" and Legislative Tension with the Securities and Exchange Act: Insights from the Tatung and Taishan Cases - 融資租賃產業──在波盪中尋求穩健,重塑市場新秩序
Financial Leasing Industry: Seeking Stability Amidst Turbulence and Reshaping the New Market Order - 溢繳退稅與程序重開
Overpayment of Tax Refund and the Procedure Is Restarted - 失能風險下的財產治理──監護與家族信託整合模式之探討
Asset Governance under the Risk of Incapacity: An Exploration of the Integrated Model of Guardianship and Family Trust - 金融消費者保護法函令釋示:評述金管會公告金融消費者保護法納管融資租賃業
- 營業稅法進項稅額不得扣抵之探討與修法芻議—— 以交際費與乘人小汽車為例
Discussion on Non-Deductible Input VAT under Taiwan's Business Tax Act and Legislative Suggestions: Taking Entertainment Expenses and Passenger Cars as Examples - 重要租稅法令(四則)(實質法規、貨物稅法令)


月旦財稅實務釋評







