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查詢： 查詢結果：共有 287 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 保單價值準備金權利歸屬及強制執行之研析──從遺產稅捐債權出發【月旦時論】 A Study on the Ownership and Enforcement of Insurance Contract Non-Forfeiture Value: From the Inheritance Tax |
黃冠璋 | 2303/03 | 月旦財稅實務釋評 |
| 2 | 論公司股權借名登記是否應課徵遺產稅──最高行政法院109年度上字第349號判決評析 A Study on Whether Borrowing Other's Name for Equity Is Subject to Inheritance Tax: Comment on the Supreme Administrative Court Judgment No. 349 in 2020 |
黃若清 | 2024/05 | 月旦財稅實務釋評 |
| 3 | 403地震災害損失之九大稅捐減免全覽 A Comprehensive Overview of the Nine Major Tax Deductions and Exemptions for Earthquake Disaster Losses |
張曉芬 | 2024/05 | 月旦財稅實務釋評 |
| 4 | 農業用地、農用證明書與不課徵土地增值稅 Agricultural Land, Agricultural Use Certification and Exemption of the Land Value Increment Tax |
陳明燦 | 2024/05 | 月旦財稅實務釋評 |
| 5 | 論囤房稅的稅基及課徵效果 An Analysis of the Tax Base and the Effects of the Multi-House Tax |
粘毅群 | 2024/05 | 月旦財稅實務釋評 |
| 6 | 我國對數位貨幣課徵遺產稅之困境與因應 The Dilemma and Responses to the Estate Tax on Digital Currency by Taiwan |
李依珊 | 2024/05 | 月旦財稅實務釋評 |
| 7 | 藝術展覽品進口稅制之介紹──兼評文化藝術獎助及促進條例第30條之優惠措施 Introduction to the Import Duty System for Works of Art Shown at Exhibitions: A Commentary on the Incentives under Article 30 of the Culture and the Arts Reward and Promotion Act |
李益甄、李函穎 | 2024/05 | 月旦財稅實務釋評 |
| 8 | 稅捐稽徵法第28條第7項規定解析 Analysis of Article28, Item 7 of the Tax Collection Act Law |
月旦財稅實務釋評編輯部 | 2024/05 | 月旦財稅實務釋評 |
| 9 | 租金支出從列舉扣除額轉為特別扣除額之解析【月旦時論】 Analysis on the Conversion of Rental Expenses from Itemized Deductions to Special Deductions |
封昌宏 | 2024/04 | 月旦財稅實務釋評 |
| 10 | 評析人身保險給付爭點之課徵與免稅議題【法規解讀】 The Issue on the Taxation of Life Insurance Payments and Tax Exemption Issues |
劉怡瑄 | 2024/04 | 月旦財稅實務釋評 |
