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月旦會計實務研究
月旦會計實務研究
月旦會計實務研究 Angle Accounting Magazine
雜誌簡介
《月旦會計實務研究》是一本能解決會計人在實務現場所遭遇之各種問題的應用知識。我們以議題導向，邀集了AI與會計、稅務、法律以及鑑識會計等學界與業界最具權威及公信力的專家；於本月企劃、月旦時論、執業進修、學習式判解評析中介紹國際與臺灣最新的議題、公報的轉譯與解讀、法律判決的評析等，為會計人做最好的儲量，同時培養創新、溝通、合作、協調等跨領域能力。
更多期刊資訊，請至【月旦會計財稅網】所有期數
- 股份基礎員工福利之計與稅務處理
On the Accounting and Taxation of Share-based Employee Benefits - 營利事業發行員工認股權申報所得稅費用的認列
Recognition of Income Tax Expenses for Profit-Making Enterprises Issuing Employee Stock Options - 員工認股權與員工股票分紅之綜合所得稅課稅差異
Differences in Comprehensive Income Tax Assessment between Employee Stock Options and Employee Stock Dividends - 產業創新條例第19條之1──以員工股權獎酬之給付定性與程序義務為中心
The Scope of Article 19-1 of the Industrial Innovation Statute: Employee Equity-Based Awards and Procedural Obligation - 企業併購之關鍵財務與會計實務議題解析
Practical Analysis of Key Financial and Accounting Issues in Mergers and Acquisitions - 公辦市地重劃實施前後地價查估與臨街地特別負擔之法律問題分析
Legal Issues Analysis of Land Value Appraisal Before and After Government-Implemented Urban Land Readjustment and the Special Burden on Street-Frontage Land - 網紅課稅案例解析【本月企劃】
The Tax Authority has Announced New Rules for Influencer Taxation, Requiring Them to Register for Business Tax - 網紅經濟下之組織選擇與節稅策略——執行業務、小規模營業與公司之稅務效益【本月企劃】
Tax Strategies and Business Forms in the Creator Economy: Analyzing Tax Benefits for Individuals, Small Businesses, and Corporations - 網紅收入與金流的稅務規劃與風險──以網紅公司涉及逃漏稅案為例【本月企劃】
Tax Planning and Risks of Influencer Income and Cash Flows: An Analysis of Tax Evasion by an Influencer Company - 不可不知與人權有關之企業永續盡職調查指令CSDDD【執業進修】
What You Need to Know About Human Rights: The Corporate Sustainability Due Diligence Directive, CSDDD
