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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 |
|---|---|---|---|---|
| 11 | 一年多次盈餘分派之法定盈餘公積提列與未分配盈餘課稅解析【月旦時論】 Analysis of the Legal Earned Surplus Reserve Withdrawal and Undistributed Earnings Tax Issues for the Multiple Earnings Distribution Policy in a Year |
梁建道 | 2024/04 | 月旦財稅實務釋評 |
| 12 | 法人平台媒合不動產借貸適法性之研析(一)【月旦時論】 An Analysis on the Legality of Matchmaking Real Estate Lending by Corporate Platforms (I) |
林清汶 | 2024/03 | 月旦財稅實務釋評 |
| 13 | 生前贈與視為遺產之研究(一)【月旦時論】 The Study of the Consideration of Gifts as Inheritance (I) |
黃俊杰 | 2024/03 | 月旦財稅實務釋評 |
| 14 | 袋地、袋地通行權以及遺產稅【月旦時論】 Landlocked Land, the Right to Passage and Estate Tax |
董斯平 | 2024/03 | 月旦財稅實務釋評 |
| 15 | 徵收契稅性質及其退稅問題分析【月旦時論】 Legal Analysis of the Nature of Deed Tax and its Refunds |
陳明燦 | 2024/03 | 月旦財稅實務釋評 |
| 16 | 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 |
| 17 | 借名行為所得的課稅──臺北高等行政法院高等庭112年度訴字第653號判決評析【爭點解析】 Taxation of Income from Contract of Borrowing Other's Name: A Brief Analysis of Taipei High Administrative Litigation Division of High Administrative Court Judgment (112) Su Tze No.653 |
鄧輝鼎 | 2024/02 | 月旦財稅實務釋評 |
| 18 | 論第三人協力義務──保險人（於）變更要保人時可否要求先檢附證明文件？【月旦時論】 On the Third Party's Obligation to Cooperate for Taxation Purpose: Can the Insurer Require That the Change of the Insured Be Accompanied by Sporting Certificate Documents? |
龍海明 | 2024/02 | 月旦財稅實務釋評 |
| 19 | 所得稅法第17條修正條文評析──論租金支出列舉扣除額改為特別扣除額之影響【月旦時論】 Analysis of Amendment to Article 17 of the Income Tax Act: The Impact of Changing Rental Expense Deductions from Itemized Deductions to Special Deductions |
黃冠璋 | 2024/02 | 月旦財稅實務釋評 |
| 20 | 「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 |
