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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 |
|---|---|---|---|---|
| 51 | 論房屋稅之通案式類型化評價方法與租稅公平原則──以臺北高等行政法院110年度訴字第1374號判決為中心【學習式判解評析】 The General Classified Evaluation Method of House Tax and the Principle of Tax Fairness: Focusing on the Taipei High Administrative Court (110) Su Tzu No. 1374 |
李益甄、高于亭 | 2023/08 | 月旦財稅實務釋評 |
| 52 | 不動產繼承後房地合一稅之探討與芻議【月旦時論】 The Exploration and Proposed Suggestions on the Combined Tax of Real Estate after the Inheritance |
吳聲煌 | 2023/08 | 月旦財稅實務釋評 |
| 53 | 未上市、上櫃且非興櫃公司股權交易所得課稅爭議問題研究【月旦時論】 Research on Tax Controversies Regarding Equity Transactions of Companies Not Listed on the Stock Exchange or Traded on Over-The-Counter Markets |
月旦財稅實務釋評編輯部 | 2023/07 | 月旦財稅實務釋評 |
| 54 | 人壽保險不計入遺產總額判斷標準──以保險是否具備「定額給付性質」為中心【月旦時論】 Judgment Criteria for What Kind of Life Insurance Shall Exclude from the Gross Estate: Centered on Whether Life Insurance Fixed Sums |
李家蔚 | 2023/07 | 月旦財稅實務釋評 |
| 55 | 證券交易所得稅恢復課徵期間之課稅客體辨析──最高行政法院111年度上字第574號判決【學習式判解評析】 Analysis of the Taxable Income of The Stock Exchange Income Tax: The Judgment of the Supreme Administrative Court (111) Pan Tzu No. 574 |
李秉謙 | 2023/07 | 月旦財稅實務釋評 |
| 56 | 受控外國企業制度實施之挑戰【月旦時論】 Challenges in the Implementation of Controlled Foreign Corporation (CFC) System |
王明勝 | 2023/07 | 月旦財稅實務釋評 |
| 57 | 營業稅虛報進項稅額故意或過失之探討──以最高行政法院110年度上字第436號判決為例【爭點解析】 Discussion on Intentional or Negligent False Reporting of Input Tax Amount in Business Tax:Comment on the Supreme Administrative Court Judgement No. 436 in 2021 |
黃郁升 | 2023/07 | 月旦財稅實務釋評 |
| 58 | 我國免稅額、扣除額、特別扣除額之問題分析(二)──量能課稅客觀淨額原則的應用【月旦時論】 Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (II): Objective Net Quantitative Taxation Application of the Principle |
魏馬哲、謝如蘭 | 2023/07 | 月旦財稅實務釋評 |
| 59 | 母子公司合併辦理未分配盈餘適用產創條例第23條之3【法規解讀】 The Merger of a Parent and Subsidiary Company Shall Be Subject to the Provisions of Article 23-3 of the Industrial Innovation Act Regarding the Treatment of Undistributed Profits |
廖建勛 | 2023/07 | 月旦財稅實務釋評 |
| 60 | 從國際經驗評估是否調降或取消金融業營業稅【月旦時論】 Assessing the International Experience to Determine Whether to Reduce or Eliminate the Financial Industry Business Tax |
潘俊男 | 2023/07 | 月旦財稅實務釋評 |
