查詢結果:共有 6 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 債權人代位申報遺產稅案例研析【月旦時論】 Research on Estate Tax Declaration by Subrogated Creditors |
李家蔚、張育瑋 | 2025/03 | 月旦財稅實務釋評 |
2 | 稅捐稽徵法第39條規定──暫緩移送執行制度釋疑【法規解讀】 Clarification on the Temporary Suspension of Execution System as Stipulated in Article 39 of the Tax Collection Act |
黃冠璋 | 2023/06 | 月旦財稅實務釋評 |
3 | 執行義務人財產之困難【月旦時論】 It Is Difficult that Enforcing Taxpayer's Property |
月旦財稅實務釋評編輯部 | 2023/04 | 月旦財稅實務釋評 |
4 | 保單價值準備金權利歸屬及強制執行之研析──從遺產稅捐債權出發【月旦時論】 A Study on the Ownership and Enforcement of Insurance Contract Non-Forfeiture Value: From the Inheritance Tax |
黃冠璋 | 2023/03 | 月旦財稅實務釋評 |
5 | 地方稅小額欠稅執行之稽徵成本與租稅公平【月旦時論】 Levy Costs and Tax Fairness in the Enforce of Small Arrears of Local Taxes |
沈政安 | 2021/10 | 月旦財稅實務釋評 |
6 | 房地合一稅2.0下適用非自願性因素交易應注意事項【月旦時論】 What You Must Know Regarding Applying for "Involuntary Transactions" under the House and Land Transactions Income Tax 2.0 |
歐陽弘 | 2021/08 | 月旦財稅實務釋評 |