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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
- 114年度綜合所得稅與營利事業所得稅申報之最新規定與注意事項
Latest Regulations and Important Notes on Filing 2025 Corporate Income Tax and Comprehensive Income Tax - 死亡前二年內贈與擬制遺產及扣除額適用之遺產稅爭議
Estate Tax Controversies Concerning Deemed Estate from Gifts Within Two Years before Death and the Application of Deductions - 擬制遺產課稅新制──論配偶剩餘財產差額分配之擴張與實質給付之界限
New Taxation Rules for Deemed Estates: The Expansion of Spousal Remainder Property Claims and the Limits of Actual Payment - 電動車免牌照稅應設限額
Electric Vehicle License Tax Exemptions Need a Limit - 論租稅處分之變更──德國法雙軌更正機制與我國法制之檢討
The Way to Correct Tax Assessments: A Comparative Study of the German Dual-Track Correction System and the Tax Collection Procedure in Taiwan - 探析澳洲董事會之人工智慧治理架構──以董事責任為核心
Study on Artificial Intelligence Governance in Australian Boards of Directors: Focusing on Directors' Duties - 加值型及非加值型營業稅法函令釋示：網路課稅新規定──營業稅包括網紅及境內外電商平台(一)
- 所得稅法上自住房屋與土地之解析
Analysis of Self-Use Houses and Land under Income Tax Law - 重要租稅法令（五則）（所得稅法令、實質法規、稅捐稽徵法令、房屋稅法令）
- 編輯手札
