查詢結果:共有 10 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 從舉證責任分配析論稅務違章之主觀要件【月旦時論】 Analysis of the Subjective Elements of Tax Violations from Distribution of the Burden of Proof |
連世昌 | 2024/10 | 月旦財稅實務釋評 |
2 | 從房市控管析論預售屋履約擔保【月旦時論】 Analysis on Presale House Performance Guarantee from Real Estate Market Control |
連世昌、陳揚仁 | 2024/01 | 月旦財稅實務釋評 |
3 | 從租稅法律主義評析房地合一稅持有期間之計算【月旦時論】 Comment on the Calculation of the Holding Period of House and Land Transactions Income Tax from the Principle of Taxation Law |
連世昌 | 2023/11 | 月旦財稅實務釋評 |
4 | 贈與規劃與稅捐規避行為之探討──評釋最高行政法院109年裁字第383號裁定【月旦時論】 Discussion over Gift Planning and Tax Avoidance Behavior: Analysis of Supreme Administrative Court Ruling (109) Caizi No. 383 |
連世昌 | 2023/07 | 月旦財稅實務釋評 |
5 | 土地增值稅法上有償與無償移轉之探討──評釋最高行政法院109年上字第704號判決【月旦時論】 Discussion over Transfer With or Without Compensation of Land Value Increment Tax: Analysis of Supreme Administrative Court Judgement (109) Shangzi No.704 |
連世昌 | 2023/06 | 月旦財稅實務釋評 |
6 | 協議合建方式實施都市更新所生之稅捐爭議──以「房地互易稅」為核心【月旦時論】 Disputes over Taxation of Using the Method of Joint Construction Agreement to Implement Urban Renewal: Based on Business Tax |
連世昌 | 2023/03 | 月旦財稅實務釋評 |
7 | 因受贈房地所生之時價課稅爭議──以實質課稅為核心【月旦時論】 Disputes over Prevailing Value Taxation Through Donation of Real Estate: Based on Substantive Taxation |
連世昌 | 2022/12 | 月旦財稅實務釋評 |
8 | 因繼承房地所衍生之時價課稅爭議──以實質課稅為核心【月旦時論】 Disputes Over Prevailing Value Taxation Through Succession of Real Estate: Based on Substantive Taxation |
連世昌 | 2022/05 | 月旦財稅實務釋評 |
9 | 所得稅法增訂實質移轉房地之股權交易規定評析【月旦時論】 Comment on the Regulations of the Transactions of the Shares or Capital for Income Tax Act |
連世昌 | 2021/10 | 月旦財稅實務釋評 |
10 | 租賃住宅所得稅減徵規定釋評【月旦時論】 Comment on the Regulations of the Reduction for Rental Income Tax |
連世昌 | 2020/07 | 月旦財稅實務釋評 |