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查詢：遺產稅
查詢：遺產稅 查詢結果：共有 43 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 未上市櫃公司土地及房屋遺產稅估算爭議──解析財政部72年5月12日台財稅字第33328號函【月旦時論】 The Disputes of Estate Tax Returns which Estimated Carrying value of Lands / Houses on the Company of OTC/TWSE—From the Ministry of Finance: Administrative Rule No. 33328 Dated May 12, 1983 |
沈平安 | 2025/07 | 月旦財稅實務釋評 |
| 2 | 遺產稅各項證明書上人別登載實務案例研析【月旦時論】 Case Studies of Personal Registration Practices on Various Estate Tax Certificates |
李家蔚 | 2025/07 | 月旦財稅實務釋評 |
| 3 | 委託人「生存自益死亡他益」之信託契約三大問題研究【月旦時論】 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 |
| 4 | 日本2024年生前贈與新制簡析【月旦時論】 An Introduction to Japan's 2024 Reform of the Gifts Inter Vivos Regime |
周承佑 | 2025/05 | 月旦財稅實務釋評 |
| 5 | 遺產稅中投資項目之案例研析【月旦時論】 Case Study on Investment Projects in Estate Tax |
紀昶銓 | 2025/05 | 月旦財稅實務釋評 |
| 6 | 死亡前2年贈與特定繼承人，其他繼承人無須負擔遺產稅納稅義務【爭點解析】 If a Specific Heir Receives a Gift Within Two Years before the Decedent’s Death, Other Heirs Are Not Required to Bear Any Estate Tax Obligations |
粘毅群 | 2025/04 | 月旦財稅實務釋評 |
| 7 | 債權人代位申報遺產稅案例研析【月旦時論】 Research on Estate Tax Declaration by Subrogated Creditors |
李家蔚、張育瑋 | 2025/03 | 月旦財稅實務釋評 |
| 8 | 論境外保單之遺產稅課徵及租稅規避──最高行政法院111年度上字第20號判決評析【爭點解析】 Taxation of Inherited Offshore Insurance Policies and Tax Avoidance: A Commentary on Supreme Administrative Court Judgment 111-Shang-20 |
黃若清 | 2025/02 | 月旦財稅實務釋評 |
| 9 | 遺產稅上的居住者身分認定──最高行政法院101年度判字第792號評析【學習式判解評析】 Estate Tax and Residency: Short Comment on Supreme Administrative Court 101 Pan 792 |
黃士洲 | 2025/02 | 月旦財稅實務釋評 |
| 10 | 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 |
