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月旦財稅實務釋評
月旦財稅實務釋評
月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
雜誌簡介
《月旦財稅實務釋評》為解決稅務從業人員執業所可能面對的各種問題而生，以台灣最新稅賦相關規定與財稅重要議題為導向，透過月旦時論、爭點解析、判決範例、函令解析、法規解讀等專欄，期使稅務從業人員不僅能及時洞悉稅制之快速變革，亦能迅速且精準地掌握各項稅務資訊，因而建立前瞻的思維及宏觀的視野。
更多期刊資訊，請至【月旦會計財稅網】所有期數
- 美國棄籍稅負解析【月旦時論】
Analysis and Regulations for U.S. Expatriation Tax - 你不知道的事──元宇宙最新法規政策發展趨勢【月旦時論】
The Hottest Regulation and Policy Trend in Metaverse - 裁罰符合責罰相當原則──我國扣繳制度修正建議【月旦時論】
Penalty Fine Complies With Principle of Equivalence: Suggestions for Amending Taiwan's Withholding System - 房地交易損益與營利事業所得額分開計算稅額及分開盈虧互抵之影響【月旦時論】
The Impact of the For-Profit Enterprises Shall Calculate Real Estate Income & Loss and Its Loss Carryforward Separately from Non-Real Estate Income & Loss and Its Loss Carryforward - 「以股換股」之股份轉換交易，其課稅合理性探討──以臺北高等行政法院108年度訴字第1650號判決為例【月旦時論】
Discussion and Analysis on the Taxation of "Share Swap" Transaction: Using Taipei High Administrative Court's 2019 Ruling No. 1650 as a Case Study - 農地傳承──租稅實務【月旦時論】
Taxation Practice of Farmland Inheritance - 自用住宅用地供營業人辦理稅籍登記仍可適用優惠稅率的省思【月旦時論】
Reflections on the Preferential Tax Rate Applicable to Self-Use Residential Land for Business Owners to Apply for Tax Registration - 2021年土地稅法暨其施行細則之修正精華與實務應用【月旦時論】
The Revised Essence and Practical Application of the 2021 Land Tax Act and Its Enforcement Rules - 遠期支票之貼現與利息所得——最高行政法院109年度上字第1033號判決評釋【爭點解析】
Discount of Postdated Check and Interest Income: Comment on the Supreme Administrative Court Judgment No. 1033 in 2020 - 單純給付扶養費用之一方，能否申報扶養未成年子女之免稅額？──以臺灣臺北地方法院110年度稅簡字第3號行政判決為例【學習式判解評析】
May One of the Parents,Who Only Pays Maintenance Payment File the Tax Return with Support Deduction?: Taking The (110) Shui Jian No. 3 Decision Rendered by the Taiwan Taipei District Court as an Example
