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 | 稅務爭訟敗訴確定後,可否另循退稅或國賠程序救濟?【月旦時論】 After Losing the Tax Lawsuit, Can I Resort to Tax Refund or State Compensation Procedures for Relief ? |
林文舟 | 2024/10 | 月旦財稅實務釋評 |
2 | 合併後存續公司為何承受消滅公司的稅務違章責任?【月旦時論】 Why Does the Surviving Company after the Merger Bear the Tax Violation Liability of the Eliminated Company? |
林文舟 | 2024/06 | 月旦財稅實務釋評 |
3 | 遺產管理人怎麼會是遺產稅的納稅義務人?【月旦時論】 How Can an Estate Administrator Be a Taxpayer of Inheritance Tax? |
林文舟 | 2023/11 | 月旦財稅實務釋評 |
4 | 綜合所得稅家庭合併申報之債務性質【月旦時論】 The Nature of the Debts of the Consolidated Family Income Tax Declaration |
林文舟 | 2022/03 | 月旦財稅實務釋評 |
5 | 納稅者權利保護法規範下的稅務訴訟舉證責任【月旦時論】 The Burden of Proof in Tax Litigation under the Taxation Protection Law |
林文舟 | 2021/02 | 月旦財稅實務釋評 |