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
- 重要租稅法令(七則)(所得稅法令、營業稅法令、稅捐稽徵法令、土地稅法令、使用牌照稅法令、菸酒稅法令)【環顧租稅要聞】
- 遺產稅中死亡前2年內贈與案例研析【月旦時論】
Analysis on Cases of Gifts Within Two Years before Death in Estate Tax - 上市公司股票遇有價格劇烈變動之遺產稅估價方式探討(一)【月旦時論】
Discussion on Inheritance Valuation Methods When Listed Company Stocks Experience Drastic Price Changes under Estate Tax (I) - 從財政部最新解釋令談信託財產繳納遺產稅之適用──從財政部113年6月14日台財稅字第11300533430號令談起【月旦時論】
Discussion on the Application of Trust Assets in Estate Tax Payment According to the Latest Interpretation from the Ministry of Finance-Starting from the Ministry of Finance's Directive No. 11300533430 dated June 14, 2024 - 法律不溯及既往──以受控外國企業制度為例說明【月旦時論】
The Law Does Not Operate Retroactively: Take Controlled Foreign Company Regime as an Example to Illustrate - 從行政法院判決檢視回收清除處理費爭議案件之舉證責任及證據方法【月旦時論】
Examine the Evidence Rule for Dispute Related to Recycling, Clearance and Disposal Fees: Focus on Judgements from Administrative Court - 法人高戶數囤房稅之探討與評析【月旦時論】
Discussion and Analysis of Corporate House Tax for High Numbers - 兩岸親屬與繼承法制差異之探討【月旦時論】
A Comparative Study on the Relative and Inheritance Laws between the Two Sides of the Taiwan Strait - 遺囑要式性與遺囑人真意之調和──臺灣高等法院106年度家上字第234號民事判決【爭點解析】
Reconciliation between the Formality of the Will and the True Intention of the Testator: Commentary on the Taiwan High Court's 106th Annual Civil Judgment No. 234 - 公益信託之課稅──最高行政法院112年度上字第227號判決評析【學習式判解評析】
Taxation on Charitable Trust: Comment on Supreme Administrative Court Judgment No. 227 in 2023