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查詢：贈與稅
查詢：贈與稅 查詢結果：共有 13 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 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 |
| 2 | 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 |
| 3 | 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 |
| 4 | 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 |
| 5 | 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 |
| 6 | 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 |
| 7 | 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 |
| 8 | 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 |
| 9 | 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 |
| 10 | 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 |
