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查詢：量能課稅
查詢：量能課稅 查詢結果：共有 12 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 「擬制遺產」之修正——誰受益？誰納稅？ Amendment to Deemed Inheritance: Who Benefits and Who Bears the Tax Burden? |
張淼森 | 2025/06 | 月旦財稅實務釋評 |
| 2 | 生前贈與之擬制遺產課稅規定──評憲法法庭113年度憲判字第11號判決【月旦時論】 Provisions on Taxation of Proposed Estates for Gifts Made During Lifetime: Comment on the Constitutional Court's Judgment 113-Hsien-Pan-11 (2024) |
連世昌 | 2025/03 | 月旦財稅實務釋評 |
| 3 | 出售借名登記土地是否應列入出售人綜合所得課稅？──最高行政法院110年度上字第829號裁定評析【月旦時論】 The Sale of Land Under a Nominee Registration Should be Included in the Seller's Comprehensive Income Tax: Comment on the Supreme Administrative Court, Case No. 2021 Year Sheng Zi No. 829 |
沈平安 | 2025/02 | 月旦財稅實務釋評 |
| 4 | 上市公司股票遇有價格劇烈變動之遺產稅估價方式探討(二)【月旦時論】 Discussion on Inheritance Valuation Methods When Listed Company Stocks Experience Drastic Price Changes under Estate Tax (II) |
李家蔚 | 2024/11 | 月旦財稅實務釋評 |
| 5 | 父母分別申報綜合所得稅時子女免稅額之分配問題──臺北高等行政法院111年度簡上字第17號判決見解釋評【學習式判解評析】 The Issue of Allocating the Child Exemption When Parents File Separate Income Tax Returns: Analysis and Interpretation of the Taipei High Administrative Court's 2022 Decision (Case No. Jian-Shang No. 17) |
黃儉華 | 2024/10 | 月旦財稅實務釋評 |
| 6 | 上市公司股票遇有價格劇烈變動之遺產稅估價方式探討(一)【月旦時論】 Discussion on Inheritance Valuation Methods When Listed Company Stocks Experience Drastic Price Changes under Estate Tax (I) |
李家蔚 | 2024/09 | 月旦財稅實務釋評 |
| 7 | 法定空地課徵地價稅爭議──112年憲判字第19號判決評析【月旦時論】 The Controversy over the Imposition of Land Value Tax on Statutory Vacant Space: Analysis of TCC Judgement 112-Hsien-Pan-19 |
李家蔚 | 2024/03 | 月旦財稅實務釋評 |
| 8 | 「囤房稅2.0」的法律問題探討【月旦時論】 On the Housing Hoarding Tax of 2023 |
黃源浩 | 2024/02 | 月旦財稅實務釋評 |
| 9 | 遺產管理人怎麼會是遺產稅的納稅義務人？【月旦時論】 How Can an Estate Administrator Be a Taxpayer of Inheritance Tax? |
林文舟 | 2023/11 | 月旦財稅實務釋評 |
| 10 | 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 |
