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查詢：房地合一稅
查詢：房地合一稅 查詢結果：共有 30 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 繼承債務認列房地合一稅成本案例研析 Case Analysis of Inherited Debt Recognition as Costs under Taiwan's Consolidated House and Land Income Tax |
李家蔚、張廷光 | 2026/02 | 月旦財稅實務釋評 |
| 2 | 所得稅法第14條之8自住房屋「居住」要件之認定──以近期行政法院判決為中心 The "Residence" Requirement for Owner-Occupied Housing under Article 14-8 of the Income Tax Act: An Analysis Centered on Recent Administrative Court Decisions |
呂維翰 | 2026/02 | 月旦財稅實務釋評 |
| 3 | 繼承合建分屋持有期間適用房地合一稅率爭議──兼評最高行政法院112年度上字第583號判決【月旦時論】 Disputes over the Application of Integrated Housing and Land Tax Rates to Inherited Joint Construction Projects Based on Holding Period: Commentary on Supreme Administrative Court Judgment No. 583, 2023 |
黃冠璋 | 2025/09 | 月旦財稅實務釋評 |
| 4 | 房地合一稅2.0下死因贈與爭議解析【月旦時論】 Analysis of Disputes over Death-related Gifts under the House and Land Transactions Income Tax 2.0 |
梁建道 | 2025/07 | 月旦財稅實務釋評 |
| 5 | 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 |
| 6 | 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 |
| 7 | 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 |
| 8 | 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 |
| 9 | 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 |
| 10 | 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 |
