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查詢：贈與稅
查詢：贈與稅 查詢結果：共有 26 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 委託人「生存自益死亡他益」之信託契約三大問題研究 Research on Three Major Issues: Trust for Self-benefit during Survival and for Other-benefit after Death |
封昌宏、沈平安 | 2025/06 | 月旦財稅實務釋評 |
| 2 | 受贈人負繳納贈與稅義務無財產尚未徵起可續向贈與人執行──解析財政部90年12月14日台財稅字第0900457044號函【法規解讀】 When Donee (Without Properties) with Tax Paid Duty, Administrative Enforcement Agency Can Enforce Remaining Tax by Donor—From the Ministry of Finance: Administrative Rule No. 0900457044 Dated December 14, 2001 |
沈平安 | 2025/04 | 月旦財稅實務釋評 |
| 3 | 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 |
| 4 | 農地贈與、農用證明與贈與租稅規避法律問題分析【月旦時論】 Legal Analysis on Farmland Donation, Agricultural Use Certification, and Avoidance of Gift Tax |
陳明燦 | 2025/02 | 月旦財稅實務釋評 |
| 5 | 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 |
| 6 | 以受益人死亡為信託消滅事由信託期間的認定──以遺產及贈與價值的計算為中心【月旦時論】 Determining the Trust Period Based on the Death of the Beneficiary as the Cause for Trust Termination: Focusing on the Calculation of Estate and Gift Values |
封昌宏 | 2024/10 | 月旦財稅實務釋評 |
| 7 | 遺產及贈與稅法函令釋示：信託財產支付身故受益人喪葬費用之課稅問題【函令解析】 | 李智仁 | 2024/09 | 月旦財稅實務釋評 |
| 8 | 遺產及贈與稅法第20條第1項第3款規定解析【法規解讀】 Analysis of Article 20, Item 1, Paragraph of Estate and Gift Tax Act |
月旦財稅實務釋評編輯部 | 2024/06 | 月旦財稅實務釋評 |
| 9 | 繼承人墊繳之遺產稅不應課徵贈與稅【月旦時論】 Estate Tax Advance-Paid by the Heir Shall Not Be Subject to Gift Tax |
林隆昌 | 2023/12 | 月旦財稅實務釋評 |
| 10 | 人壽保險之要保人與生存保險金受益人不同時應課什麼稅？【月旦時論】 What Taxes Should Be Imposed When the Policyholder and the Living Beneficiary of a Life Insurance Policy Are Different Individuals? |
龍海明 | 2023/06 | 月旦財稅實務釋評 |
