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查詢：盈虧互抵
查詢：盈虧互抵 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 | 營利事業適用盈虧互抵是否需如期納稅？──從最高行政法院109年度上字第632號判決觀近期財政部函釋【月旦時論】 Do Profit-Seeking Enterprises Need to Pay Taxes on Time When Applying Loss Offsets? A Review of Supreme Administrative Court Judgment No. 632 (Year 109) and Recent Interpretations by the Ministry of Finance |
程士祐 | 2025/04 | 月旦財稅實務釋評 |
| 2 | 盈虧互抵之意義與界限──憲法法庭111年度憲判字第5號判決簡析【月旦時論】 The Meaning and Limit of Offset between Profits and Losses: Analysis of TCC Judgment 111-Hsien-Pan-5 |
蔡孟彥 | 2022/11 | 月旦財稅實務釋評 |
| 3 | 所得稅法盈虧互抵之「如期申報」要件──以最高行政法院109年度上字第632號判決為中心【學習式判解評析】 "Declaration in Time" as a Legal Requirement of Offset between Profits and Losses under the Income Tax Act Focusing on the Supreme Administrative Court Judgment (109) Shang Tzu No. 632 |
李益甄、陳柏霖 | 2022/05 | 月旦財稅實務釋評 |
| 4 | 房地交易損益與營利事業所得額分開計算稅額及分開盈虧互抵之影響【月旦時論】 The Impact of the For-Profit Enterprises Shall Calculate Real Estate Income & Loss and Its Loss Carryforward Separately from Non-Real Estate Income & Loss and Its Loss Carryforward |
陳世洋 | 2022/02 | 月旦財稅實務釋評 |
| 5 | 營利事業盈虧互抵為租稅優惠或是量能課稅？ ──以最高行政法院108年度判字第262號判決為中心【爭點解析】 Offset between Profits and Losses of Enterprise Is a Tax Concessions or the Principle of Taxable Capacity? |
陳揚仁 | 2021/02 | 月旦財稅實務釋評 |
