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查詢：所得稅
查詢：所得稅 查詢結果：共有 20 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 受監護宣告前財產被他人侵奪的課稅爭議問題──最高行政法院107年度判字第7號判決評析【月旦時論】 Taxation Disputes Concerning the Misappropriation of Assets Prior to the Commencement of Guardianship: Commentary on Supreme Administrative Court Judgment No. 7, 2018 |
張淼森、李家蔚 | 2025/04 | 月旦財稅實務釋評 |
| 2 | 遺產稅上應納未納稅捐扣除額案例研析【月旦時論】 Case Study of the Deduction of the Taxes Owed on Estate Tax |
李家蔚 | 2025/01 | 月旦財稅實務釋評 |
| 3 | 403地震災害損失之九大稅捐減免全覽【月旦時論】 A Comprehensive Overview of the Nine Major Tax Deductions and Exemptions for Earthquake Disaster Losses |
張曉芬 | 2024/05 | 月旦財稅實務釋評 |
| 4 | 不動產無償供他人使用設算所得課稅【月旦時論】 Assumption of Income Tax on the Use of Real Estate by Others Without Compensation |
黃源浩 | 2023/10 | 月旦財稅實務釋評 |
| 5 | 個人一次實現累積所得之課稅問題【月旦時論】 The Taxation of Cumulative Revenues |
黃源浩 | 2023/08 | 月旦財稅實務釋評 |
| 6 | 不動產借名登記返還的之稅務問題解析【月旦時論】 A Study on the Taxation of Returned Real Estate Registered under Borrowed Name |
洪紹剴 | 2023/04 | 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 | 有價證券借貸（借券）之課稅規定【法規解讀】 The Tax Regulation of Security Lending |
朱書宜 | 2022/11 | 月旦財稅實務釋評 |
| 10 | 財政部公告：預告「適用生技醫藥產業發展條例緩課所得稅辦法」草案【月旦時論】 MINISTRY OF FINANCE Notice is Hereby Given, to Commence a Period of Public Comments for Drafting "Regulations Governing Application of Deferred Taxation of Income Tax in Accordance with the Act for the Development of Biotech and Pharmaceutical Industry |
李于萱 | 2022/09 | 月旦財稅實務釋評 |
