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
- 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】
- 非公益長照社團法人附設住宿式機構設立概述【法規解讀】
Overview of the Establishment of Long-Term Care Corporation with Attached Residential Facility - 重要租稅法令(三則)(所得稅法令、貨物稅法令)【環顧租稅要聞】
- 不動產無償供他人使用設算所得課稅【月旦時論】
Assumption of Income Tax on the Use of Real Estate by Others Without Compensation