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 |
---|---|---|---|---|
41 | 保留受益人異動權之他益信託遺產稅核課爭議──以最高行政法院110年度上字第501判決出發【月旦時論】 Controversy over the Estate Tax Assessment with Beneficiary Amendment Rights: Based on the Supreme Administrative Court's Decision No. 110, Case No. Shang 501 |
黃冠璋 | 2023/10 | 月旦財稅實務釋評 |
42 | 不動產無償供他人使用設算所得課稅【月旦時論】 Assumption of Income Tax on the Use of Real Estate by Others Without Compensation |
黃源浩 | 2023/10 | 月旦財稅實務釋評 |
43 | 損害賠償、損失補償之課稅檢討──最高行政法院109年度判字第172號判決評析【爭點解析】 Research on Taxation of Compensation: Comment on the Supreme Administrative Court Judgment No. 172 in 2020 |
劉育嘉 | 2023/09 | 月旦財稅實務釋評 |
44 | 租稅課稅處分之停止執行【月旦時論】 The Tax Assessment of the Suspension of Enforcement |
蔡國勝 | 2023/09 | 月旦財稅實務釋評 |
45 | 稅捐債權代位權與法律禁止溯及既往原則──評最高法院110年度台上字第3178號判決【學習式判解評析】 Subrogation of Tax and the Principle of Non-retroactivity in Law: A Review of Supreme Court Judgment No. 3178, Year 110 |
黃冠璋 | 2023/09 | 月旦財稅實務釋評 |
46 | 稅捐稽徵法修正前後加徵滯納金的差異【法規解讀】 Tax Collection Act Article 20, Differences between the Before and After the Amendment |
月旦財稅實務釋評編輯部 | 2023/09 | 月旦財稅實務釋評 |
47 | 債權抵繳股款(以債作股)與股票抵繳股款(以股作價)於實務上常見的問題【月旦時論】 Some Questions Was about Equity Capital form of Monetary Credit or the Property Stock |
莊世金 | 2023/09 | 月旦財稅實務釋評 |
48 | 是給付勞務報酬還是盜領,如何認定課稅事實?──以臺北高等行政法院111年度訴字第1004號判決為例【爭點解析】 How to Decide Whether a Payment Is Compensation or Illegal Withdrawn in Tax Fact? Focusing on the Administrative Judgment of Taipei High Administrative Court (111) Su-Zi No. 1004 |
周逸濱、魯忠翰 | 2023/08 | 月旦財稅實務釋評 |
49 | 行政罰法第7條第2項規定解析【法規解讀】 Analysis of Article 7, Item 2 of the Administrative Penalty Law |
月旦財稅實務釋評編輯部 | 2023/08 | 月旦財稅實務釋評 |
50 | 房地合一稅2.0──特定股權交易下規範股權及房地取得時間之合憲性探討【月旦時論】 Real Estate Consolidation Tax 2.0: Discussion on the Constitutionality of the Acquisition Time of Equity and Real Estate under Specific Equity Transactions |
王玉青 | 2023/08 | 月旦財稅實務釋評 |