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查詢：量能課稅原則
查詢：量能課稅原則 查詢結果：共有 16 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 營利事業適用盈虧互抵是否需如期納稅？──從最高行政法院109年度上字第632號判決觀近期財政部函釋【月旦時論】 Do Profit-Seeking Enterprises Need to Pay Taxes on Time When Applying Loss Offsets? A Review of Supreme Administrative Court Judgment No. 632 (Year 109) and Recent Interpretations by the Ministry of Finance |
程士祐 | 2025/04 | 月旦財稅實務釋評 |
| 2 | 所得稅？遺產稅？──違反告知義務後保險人給付之和解金【月旦時論】 Income Tax? Inheritance Tax? —Settlement Benefits Paid by the Insurer after Breach of Disclosure Obligation |
龍海明 | 2025/03 | 月旦財稅實務釋評 |
| 3 | 建築基地無償供公眾通行之地價稅減免爭議──憲法法庭112年度憲判字第19號【學習式判解評析】 Controversy Over the Land Price Tax Reduction and Exemption of the Construction Base for Free Public Access: Constitutional Court 112 Constitutional Judgment No. 19 |
林盟仁 | 2025/01 | 月旦財稅實務釋評 |
| 4 | 民事法請求權與租稅法之調和──以「本於遲延利息所生營業稅之損害賠償請求」為例【月旦時論】 Coordinating Civil Claims and Tax Law: An Analysis of Damages Claims Arising from Value-added Tax on Moratory Interest |
林秉衡 | 2024/04 | 月旦財稅實務釋評 |
| 5 | 小規模營業人營業稅制對國家稅基之侵蝕【法規解讀】 Taiwan Is Now Facing an Erosion of the National Tax Base Due to the Impact of the Business Tax Systems for Small-scale Profit-seeking Enterprise |
李冠陞 | 2024/02 | 月旦財稅實務釋評 |
| 6 | 公共設施保留地法律與稅務爭議解析──最高行政法院111年度上字第561號判決【月旦時論】 Analysis of Legal and Tax Disputes on Reserved Land for Public Facilities: The Judgment of the Supreme Administrative Court (110) Shang Tzu No. 561 |
林盟仁 | 2023/10 | 月旦財稅實務釋評 |
| 7 | 我國免稅額、扣除額、特別扣除額之問題分析(三)──德國與臺灣薪資特別扣除額認列評析【月旦時論】 Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (III): Analysis of Special Deductions in Germany and Taiwan Deductions |
魏馬哲、謝如蘭 | 2023/09 | 月旦財稅實務釋評 |
| 8 | 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 |
| 9 | 德國所得稅法職業上工具支出必要費用之最新發展【月旦時論】 The Current Development on the Deduction of the Vocational Tool Expenses as Income-related Expenses in the German Income Tax Act |
許家豪 | 2022/11 | 月旦財稅實務釋評 |
| 10 | 所得稅法第15條之1修正草案之建議(一)【月旦時論】 Proposal for a Draft Amendment to Article 15-1 of the Income Tax Act (I) |
蔡國勝 | 2022/11 | 月旦財稅實務釋評 |
