查詢結果:共有 26 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 預售屋禁止轉售所涉房地稅課稅議題【月旦時論】 Taxation Issues on the Sale of Pre-Sale House under the House and Land Transactions Income Tax |
李依珊 | 2025/03 | 月旦財稅實務釋評 |
2 | 以信賴保護原則檢視房地交易所得稅之修法【月旦時論】 Examining the Amendments of Real Estate Transaction Income Tax from the Perspective of the Principle of Legitimate Expectation |
黃信雄 | 2024/08 | 月旦財稅實務釋評 |
3 | 從房市控管析論預售屋履約擔保【月旦時論】 Analysis on Presale House Performance Guarantee from Real Estate Market Control |
連世昌、陳揚仁 | 2024/01 | 月旦財稅實務釋評 |
4 | 從租稅法律主義評析房地合一稅持有期間之計算【月旦時論】 Comment on the Calculation of the Holding Period of House and Land Transactions Income Tax from the Principle of Taxation Law |
連世昌 | 2023/11 | 月旦財稅實務釋評 |
5 | 房地合一稅制2.0對財富傳承規劃之挑戰【月旦時論】 The Challenge of House and Land Transactions Income Tax 2.0 to Wealth Inheritance Planning |
王明勝 | 2023/09 | 月旦財稅實務釋評 |
6 | 不動產繼承後房地合一稅之探討與芻議【月旦時論】 The Exploration and Proposed Suggestions on the Combined Tax of Real Estate after the Inheritance |
吳聲煌 | 2023/08 | 月旦財稅實務釋評 |
7 | 未上市、上櫃且非興櫃公司股權交易所得課稅爭議問題研究【月旦時論】 Research on Tax Controversies Regarding Equity Transactions of Companies Not Listed on the Stock Exchange or Traded on Over-The-Counter Markets |
月旦財稅實務釋評編輯部 | 2023/07 | 月旦財稅實務釋評 |
8 | 個人房地合一稅非自願性交易適用爭議之探討【月旦時論】 Discussion on the Application Dispute of the Involuntary Transaction of House and Land Transactions Income Tax |
吳鳳琴 | 2023/05 | 月旦財稅實務釋評 |
9 | 可以用「特別規定」顛覆實質與量能課稅原則?──評財政部111.12.16台財稅字第11101000482號函【月旦時論】 Is It Appropriate to Adopt ""Special Regulations"" to Overturn the Principle of Substantive Taxation and the Principle of Taxable Capacity? Comment on the Official Letter No. 11101000482 of the Ministry of Finance, Dated December 16, 2022 |
于俊明 | 2023/03 | 月旦財稅實務釋評 |
10 | 稅捐處罰與納稅者權利保護【月旦時論】 Tax Penalty and the Taxpayer's Rights Protection |
黃俊杰 | 2022/07 | 月旦財稅實務釋評 |