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 | 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 | 113年度憲判字第11號判決對遺產稅剩財分配請求權履行給付之影響【月旦時論】 The Impact of TCC Judgement 113-Hsien-Pan-11 on the Specific Performance of the Right to Distribute Matrimonial Property in the Context of Estate Tax |
李家蔚 | 2025/11 | 月旦財稅實務釋評 |
| 3 | 遺產稅各項證明書上人別登載實務案例研析【月旦時論】 Case Studies of Personal Registration Practices on Various Estate Tax Certificates |
李家蔚 | 2025/07 | 月旦財稅實務釋評 |
| 4 | 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 |
| 5 | 債權人代位申報遺產稅案例研析【月旦時論】 Research on Estate Tax Declaration by Subrogated Creditors |
李家蔚、張育瑋 | 2025/03 | 月旦財稅實務釋評 |
| 6 | 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 |
| 7 | 上市公司股票遇有價格劇烈變動之遺產稅估價方式探討(二)【月旦時論】 Discussion on Inheritance Valuation Methods When Listed Company Stocks Experience Drastic Price Changes under Estate Tax (II) |
李家蔚 | 2024/11 | 月旦財稅實務釋評 |
| 8 | 上市公司股票遇有價格劇烈變動之遺產稅估價方式探討(一)【月旦時論】 Discussion on Inheritance Valuation Methods When Listed Company Stocks Experience Drastic Price Changes under Estate Tax (I) |
李家蔚 | 2024/09 | 月旦財稅實務釋評 |
| 9 | 美國聯邦法院首次認定NFT為投資契約──Friel v. Dapper Labs案判決釋評【學習式判解評析】 For the First time, U.S. Federal Court Recognized NFT as an Investment Contract: Commentary on Friel v. Dapper Labs |
李家蔚 | 2024/07 | 月旦財稅實務釋評 |
| 10 | 遺產稅中常見土地減免規定彙總【月旦時論】 Summary of Land Deductions and Exemptions in Estate Tax |
李家蔚、紀昶銓 | 2024/05 | 月旦財稅實務釋評 |


查詢:李家蔚 




