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月旦財稅實務釋評
月旦財稅實務釋評
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
- 403地震災害損失之九大稅捐減免全覽【月旦時論】
A Comprehensive Overview of the Nine Major Tax Deductions and Exemptions for Earthquake Disaster Losses - 論公司股權借名登記是否應課徵遺產稅──最高行政法院109年度上字第349號判決評析【爭點解析】
A Study on Whether Borrowing Other's Name for Equity Is Subject to Inheritance Tax: Comment on the Supreme Administrative Court Judgment No. 349 in 2020 - 藝術展覽品進口稅制之介紹──兼評文化藝術獎助及促進條例第30條之優惠措施【學習式判解評析】
Introduction to the Import Duty System for Works of Art Shown at Exhibitions: A Commentary on the Incentives under Article 30 of the Culture and the Arts Reward and Promotion Act - 土地增值稅函令釋示：土地增值稅自用住宅用地相關基準日之認定標準【函令解析】
- 稅捐稽徵法第28條第7項規定解析【法規解讀】
Analysis of Article28, Item 7 of the Tax Collection Act Law - 重要租稅法令（四則）（房屋稅法令、實質法規）【環顧租稅要聞】
- 稅捐法的規範階層及時間脈絡──以外企退稅請求權的時效為例【月旦時論】
Tax Refund Limitations and Tax Treaty Exemption: Explanation of Foreign Tax Refund - 民事法請求權與租稅法之調和──以「本於遲延利息所生營業稅之損害賠償請求」為例【月旦時論】
Coordinating Civil Claims and Tax Law: An Analysis of Damages Claims Arising from Value-added Tax on Moratory Interest - 租金支出從列舉扣除額轉為特別扣除額之解析【月旦時論】
Analysis on the Conversion of Rental Expenses from Itemized Deductions to Special Deductions - 婚姻是否有懲罰稅？──談結婚後之綜所稅節稅利益與稅負懲罰(二)【月旦時論】
Do We Have Marriage Penalty?－ Talking about Marriage Penalty and Marriage Tax Savings Benefits of Individual Income Tax (II)
