查詢結果:共有 4 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 自用住宅用地之土地增值稅審核應兼顧實質課稅【月旦時論】 The Review of Land Value-Added Tax for Self-Use Residential Land Should Take into Substantive Taxation |
沈政安 | 2025/04 | 月旦財稅實務釋評 |
2 | 土地先購後售申請退還土地增值稅與戶籍登記法律問題分析【月旦時論】 Legal Analysis of Land Increment Value Tax Refunds and Household Registration for Land Purchase and Sale |
陳明燦 | 2024/01 | 月旦財稅實務釋評 |
3 | 建物出售所座落基地適用自用住宅用地特別稅率核課土地增值稅法律問題分析【月旦時論】 Legal Analysis of Special Tax Rates for Land Value Increment Tax on Land where Buildings Are Sold |
陳明燦 | 2023/11 | 月旦財稅實務釋評 |
4 | 自用住宅用地供營業人辦理稅籍登記仍可適用優惠稅率的省思【月旦時論】 Reflections on the Preferential Tax Rate Applicable to Self-Use Residential Land for Business Owners to Apply for Tax Registration |
鄧輝鼎 | 2022/02 | 月旦財稅實務釋評 |