查詢結果:共有 15 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 因農地不得共有而借名登記之課稅爭議(二)──以最高行政法院109年度上字第571號判決為核心【月旦時論】 Taxation Disputes of Borrowing Other's Name for Agricultural Land shall Not Be Shared (II): Focusing on the Administrative Judgment of Supreme Administrative Court (109) Shang-Zi No. 571 |
謝寧婕 | 2025/04 | 月旦財稅實務釋評 |
2 | 因農地不得共有而借名登記之課稅爭議──以最高行政法院109年度上字第571號判決為核心【月旦時論】 Taxation Disputes of Borrowing Other's Name for Agricultural Land shall Not Be Shared: Focusing on the Administrative Judgment of Supreme Administrative Court (109) Shang-Zi No. 571 |
謝寧婕 | 2025/02 | 月旦財稅實務釋評 |
3 | 自用住宅申請重購退稅之稅務爭議【月旦時論】 Owner-occupied Residence Application Tax Disputes on Repurchase Tax Refund |
林靜香、黃國芬 | 2025/02 | 月旦財稅實務釋評 |
4 | 論「雙方合意解除買賣契約」於個人房地合一稅之認定【月旦時論】 Analysis of Individual House and Land Transactions Income Tax as Rescission of Contract |
謝寧婕 | 2024/07 | 月旦財稅實務釋評 |
5 | 論以繼承為取得原因於個人房地合一稅之課徵【月旦時論】 Analysis of Consolidated Housing and Land Tax by Inheritance as the Acquisition Reason |
謝寧婕 | 2023/12 | 月旦財稅實務釋評 |
6 | 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 |
7 | 你的財產不是你的財產──論處分借名登記不動產之稅務風險【月旦時論】 Your Property Is Not Your Property: The Tax Risks of Disposing of Real Estate under Other Person's Name |
黃若清 | 2023/02 | 月旦財稅實務釋評 |
8 | 以量能平等負擔原則探討借名登記課稅問題──最高行政法院109年度上字第475號判決評析【爭點解析】 A Study on the Taxation of Borrowing Other's Name for Registration under Ability-to-pay Principle: Comment on the Supreme Administrative Court Judgment No. 475 in 2020 |
黃若清 | 2023/01 | 月旦財稅實務釋評 |
9 | 房地合一稅就預售屋買賣之「成交價額」應如何認定?【月旦時論】 The Issues of How to Determine the Transaction Value of Pre-sold House Sales under the House and Land Transactions Income Tax |
黃若清 | 2022/06 | 月旦財稅實務釋評 |
10 | 室內設計與裝修之稅務問題探討【月旦時論】 Study on Tax Issues of Design and Decoration |
曾邑倫 | 2022/03 | 月旦財稅實務釋評 |