首頁
查詢：如期申報
查詢：如期申報 查詢結果：共有 3 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 營利事業適用盈虧互抵是否需如期納稅？──從最高行政法院109年度上字第632號判決觀近期財政部函釋【月旦時論】 Do Profit-Seeking Enterprises Need to Pay Taxes on Time When Applying Loss Offsets? A Review of Supreme Administrative Court Judgment No. 632 (Year 109) and Recent Interpretations by the Ministry of Finance |
程士祐 | 2025/04 | 月旦財稅實務釋評 |
| 2 | 從憲法法庭111年憲判字第5號判決探討所得稅法第39條之修正建議【月旦時論】 Discussion on the Suggestion of Amending Article 39 of the Income Tax Law Based on Judgment No. 5 (2022) Issued by the Taiwan Constitutional Court |
鄭吉聰 | 2022/06 | 月旦財稅實務釋評 |
| 3 | 所得稅法盈虧互抵之「如期申報」要件──以最高行政法院109年度上字第632號判決為中心【學習式判解評析】 "Declaration in Time" as a Legal Requirement of Offset between Profits and Losses under the Income Tax Act Focusing on the Supreme Administrative Court Judgment (109) Shang Tzu No. 632 |
李益甄、陳柏霖 | 2022/05 | 月旦財稅實務釋評 |
