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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 |
|---|---|---|---|---|
| 31 | 「疫後強化經濟與社會韌性及全民共享經濟成果特別條例」之立法評析(二)──財政民主、財政健全與財政紀律之檢驗【月旦時論】 Legislation Commentary on the Special Law of Post-Epidemic Strengthen the Economy and Social Tenacity and All People Share Economic Achievements (II): Inspection of the Fiscal Democracy, Fiscal Soundness and Fiscal Discipline |
廖欽福 | 2023/12 | 月旦財稅實務釋評 |
| 32 | 論以繼承為取得原因於個人房地合一稅之課徵【月旦時論】 Analysis of Consolidated Housing and Land Tax by Inheritance as the Acquisition Reason |
謝寧婕 | 2023/12 | 月旦財稅實務釋評 |
| 33 | 稅務訴訟職權調查義務與客觀舉證責任之關係辯證──最高行政法院110年度上字第300號判決評析【學習式判解評析】 Discussion on the Relationship between the Inquisitorial Investigation and the Objective Burden of Proof in Tax Litigation: Focusing on the Administrative Judgment of Supreme Administrative Court (110) Shang-Zi No. 300 |
李益甄、楊宛萱 | 2023/11 | 月旦財稅實務釋評 |
| 34 | 從租稅法律主義評析房地合一稅持有期間之計算【月旦時論】 Comment on the Calculation of the Holding Period of House and Land Transactions Income Tax from the Principle of Taxation Law |
連世昌 | 2023/11 | 月旦財稅實務釋評 |
| 35 | 論稅務違章事件中法人主觀責任之認定──評最高行政法院110年度上字第436號判決【爭點解析】 Determining the Subjective Responsibility of an Organization in Tax Violation Cases: Comment on the Supreme Administrative Court Judgment No.436 in 2021 |
王萱雅 | 2023/11 | 月旦財稅實務釋評 |
| 36 | 非公益長照社團法人附設住宿式機構設立概述【法規解讀】 Overview of the Establishment of Long-Term Care Corporation with Attached Residential Facility |
劉怡瑄 | 2023/11 | 月旦財稅實務釋評 |
| 37 | 股份轉換的所得類型──最高行政法院109年度上字第1023號判決評析【學習式判解評析】 Income Type of Stock Swapping: Examining the Judgement of Supreme Administrative Court 109 Shentzu 1023 |
吳俊志 | 2023/10 | 月旦財稅實務釋評 |
| 38 | 臺灣祭祀公業免納所得稅標準之適用解析【法規解讀】 A Discussion on Exempted from Profit-Seeking Enterprise Income Tax from Income Tax for the Ancestor Worship Guild in Taiwan |
李冠陞 | 2023/10 | 月旦財稅實務釋評 |
| 39 | 兼營投資業務營業人適用直接扣抵法之未核課確定案件【月旦時論】 Pending Final Decision Cases of Application of the Direct Deduction Method for Concurrent Investment Business Entities |
陳志愷 | 2023/10 | 月旦財稅實務釋評 |
| 40 | 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 |
