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
- 所得稅法第17條修正條文評析──論租金支出列舉扣除額改為特別扣除額之影響【月旦時論】
Analysis of Amendment to Article 17 of the Income Tax Act: The Impact of Changing Rental Expense Deductions from Itemized Deductions to Special Deductions - 個人計算受控外國企業所得稅首次申報,你準備好了嗎?【月旦時論】
First-time Filing of Controlled Foreign Company (CFC) Income Tax Return: Are You Ready? - 金融工具分類對受控外國企業盈餘計算之影響【月旦時論】
The Impact of Financial Instrument Classification on the Earnings Calculation of Controlled Foreign Company - 「囤房稅2.0」的法律問題探討【月旦時論】
On the Housing Hoarding Tax of 2023 - 論第三人協力義務──保險人(於)變更要保人時可否要求先檢附證明文件?【月旦時論】
On the Third Party's Obligation to Cooperate for Taxation Purpose: Can the Insurer Require That the Change of the Insured Be Accompanied by Sporting Certificate Documents? - 借名行為所得的課稅──臺北高等行政法院高等庭112年度訴字第653號判決評析【爭點解析】
Taxation of Income from Contract of Borrowing Other's Name: A Brief Analysis of Taipei High Administrative Litigation Division of High Administrative Court Judgment (112) Su Tze No.653 - 認列外銷佣金支出時之客觀舉證責任──最高行政法院111年度上字第126號判決【學習式判解評析】
Objective Burden of Proof in Recognizing Expenses of Export Sales Commissions: The Judgment of the Supreme Administrative Court (111) Shang Tzu No. 126 - 財政部變更稅務見解:出賣人向買受人收取因延遲支付所生之遲延利息,原應開發票,改為應列單申報及扣繳所得【函令解析】
- 小規模營業人營業稅制對國家稅基之侵蝕【法規解讀】
Taiwan Is Now Facing an Erosion of the National Tax Base Due to the Impact of the Business Tax Systems for Small-scale Profit-seeking Enterprise - 重要租稅法令(六則)(房屋稅法令、所得稅法令、實質法規)【環顧租稅要聞】