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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 |
|---|---|---|---|---|
| 81 | 房地合一稅下2.0營建業未提示帳簿文據的查核【月旦時論】 How to Audit Construction Industry Fails to Presented Account Books and Documents under the House and Land Transactions Income Tax 2.0 System |
月旦財稅實務釋評編輯部 | 2023/03 | 月旦財稅實務釋評 |
| 82 | 稅捐稽徵法第6條規定──稅捐優先受償權【法規解讀】 Tax Collection Act Article 6: Priority in the Collection of Taxes over General Claims by Creditors |
月旦財稅實務釋評編輯部 | 2023/03 | 月旦財稅實務釋評 |
| 83 | 可以用「特別規定」顛覆實質與量能課稅原則？──評財政部111.12.16台財稅字第11101000482號函【月旦時論】 Is It Appropriate to Adopt ""Special Regulations"" to Overturn the Principle of Substantive Taxation and the Principle of Taxable Capacity? Comment on the Official Letter No. 11101000482 of the Ministry of Finance, Dated December 16, 2022 |
于俊明 | 2023/03 | 月旦財稅實務釋評 |
| 84 | 地方特別稅徵收之爭議──以最高行政法院110年度上字第295號判決為例【爭點解析】 The Dispute in the Collection of Local Special Tax: Comment on the Judgement of the Supreme Administrative Court No. 295 Shang in 2021 |
林榮華 | 2023/03 | 月旦財稅實務釋評 |
| 85 | 再論區段徵收公告前農地贈與之租稅規避爭議──評最高行政法院110年度上字第256號判決【月旦時論】 Rediscuss the Issue over Tax Avoidance on the Gift of Agricultural Land before Expropriation Announcement: An Analysis of Supreme Administrative Court Judgment (110) Shang Tzu No. 256 |
李益甄、王鈺文 | 2023/03 | 月旦財稅實務釋評 |
| 86 | 帳戶借名登記契約與遺產──最高法院111年度台上字第862號判決評析【學習式判解評析】 Time of Taxation to Stock from Technology Investment: Examining the Judgement of Supreme Court 111 Taishentzu 862 |
吳俊志 | 2023/02 | 月旦財稅實務釋評 |
| 87 | 稅捐稽徵法第48條之1規定解析【法規解讀】 Analysis of Article 48-1 of the Tax Collection Act Law |
月旦財稅實務釋評編輯部 | 2023/02 | 月旦財稅實務釋評 |
| 88 | 你的財產不是你的財產──論處分借名登記不動產之稅務風險【月旦時論】 Your Property Is Not Your Property: The Tax Risks of Disposing of Real Estate under Other Person's Name |
黃若清 | 2023/02 | 月旦財稅實務釋評 |
| 89 | 臺日租稅協定營業利潤免稅與權利金上限稅率規定之適用【月旦時論】 Tax Exemption Concerning Business Profits and Reduced Tax Rate Concerning Royalties under the Tax Agreement between Taiwan and Japan |
陳逸竹 | 2023/02 | 月旦財稅實務釋評 |
| 90 | 建築基地範圍內私設道路、法定（超出）空地與地價稅稽徵之適法性【月旦時論】 The Legality of Imposition of Land Value Tax for Private Passage and Statutory (Exceed) Vacant in Space in the Building Site |
陳明燦 | 2023/02 | 月旦財稅實務釋評 |
