查詢結果:共有 9 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 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 |
2 | 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 |
3 | 贈與未上市(櫃)股票涉及贈與稅案例解析【月旦時論】 Analysis of Gift Tax Cases Involving Gifts of Unlisted and Unregistered Stocks |
黃冠璋 | 2023/05 | 月旦財稅實務釋評 |
4 | 不動產借名登記返還的之稅務問題解析【月旦時論】 A Study on the Taxation of Returned Real Estate Registered under Borrowed Name |
洪紹剴 | 2023/04 | 月旦財稅實務釋評 |
5 | 贈與節稅小妙招──無償共同持有之稅務解析【月旦時論】 Gift Tax Mitigation: The Analysis of Without Consideration for Co-Ownership |
廖建勛、陳揚仁 | 2022/10 | 月旦財稅實務釋評 |
6 | 析論夫妻財產制與遺產稅、房地合一稅之關係【月旦時論】 Talking about the Relationship between Matrimonial Property System and Inheritance Tax and House and Land Transactions Income Tax |
簡英宗 | 2022/06 | 月旦財稅實務釋評 |
7 | 農地傳承──租稅實務【月旦時論】 Taxation Practice of Farmland Inheritance |
陳麗玲 | 2022/02 | 月旦財稅實務釋評 |
8 | 日本繼承稅法之現況(二)──贈與稅篇【月旦時論】 The Framework and Recent Amendment of Japanese Inheritance Tax Act (II): Focusing on Gift Tax |
邱怡凱 | 2022/01 | 月旦財稅實務釋評 |
9 | 個人在投保年金保險各種給付之稅負解析【月旦時論】 Tax Obligation of Individual Annuities Payments |
陳心儀 | 2021/09 | 月旦財稅實務釋評 |