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查詢：李冠陞
查詢：李冠陞 查詢結果：共有 5 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 營業稅法進項稅額不得扣抵之探討與修法芻議—— 以交際費與乘人小汽車為例【法規解讀】 Discussion on Non-Deductible Input VAT under Taiwan's Business Tax Act and Legislative Suggestions: Taking Entertainment Expenses and Passenger Cars as Examples |
李冠陞 | 2025/11 | 月旦財稅實務釋評 |
| 2 | 免用統一發票起徵點及適用之營業人探討【法規解讀】 A Discussion on Exemption of Uniform Invoice Tax Threshold and Applicable Business Operators |
李冠陞 | 2025/02 | 月旦財稅實務釋評 |
| 3 | 大數據時代下擴大書面審核實施要點之改革【法規解讀】 Reform of the Implementation of Reviewing Tax Declarations on Papers in the Era of Big Data |
李冠陞 | 2024/08 | 月旦財稅實務釋評 |
| 4 | 小規模營業人營業稅制對國家稅基之侵蝕【法規解讀】 Taiwan Is Now Facing an Erosion of the National Tax Base Due to the Impact of the Business Tax Systems for Small-scale Profit-seeking Enterprise |
李冠陞 | 2024/02 | 月旦財稅實務釋評 |
| 5 | 臺灣祭祀公業免納所得稅標準之適用解析【法規解讀】 A Discussion on Exempted from Profit-Seeking Enterprise Income Tax from Income Tax for the Ancestor Worship Guild in Taiwan |
李冠陞 | 2023/10 | 月旦財稅實務釋評 |
