查詢結果:共有 4 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 娛樂稅新制全面上路──消費者與業者該如何應對票價、稅率雙雙變動?【法規解讀】 Entertainment Tax Reform in Full Effect: How Should Consumers and Businesses Respond to Changes in Ticket Prices and Tax Rates? |
廖建勛 | 2024/12 | 月旦財稅實務釋評 |
2 | 代徵娛樂稅款保證書作為執行名義之效力探討【月旦時論】 Discussion on the Effectiveness of Amusement Tax Payment Guarantee as an Enforcement Title |
吳孟鴻 | 2024/10 | 月旦財稅實務釋評 |
3 | 娛樂稅之課徵──以相聲演出的戲劇為例,應適用相聲還是戲劇的稅率?【學習式判解評析】 The Imposition of Amusement Tax: Take Drama Performed with Cross Talk as an Example, Either Should the Tax Rate for Cross Talk or Drama Be Applied to |
周逸濱、魯忠翰 | 2023/01 | 月旦財稅實務釋評 |
4 | 論歌唱場所課徵娛樂稅之標準【月旦時論】 The Standard of Amusement Taxation on Singing Activities |
吳俊志 | 2021/08 | 月旦財稅實務釋評 |