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
- 擴大書面審核制度之檢討與修正【月旦時論】
An Examination and Revision Proposal of the Expanded Application of the “Audit-by-Reviewing-Tax-Returns” System - 以公共設施保留地為自益信託財產之遺產稅課徵—兼評高雄高等行政法院107年度訴更二字第8號行政判決【月旦時論】
A Study on Estate Tax of the Self-benefit Trust Property of Land Reserved for Public Facilities-Comment on the Kaohsiung High Administrative Court Judgment of Case (107)-Su-Geng-2-No.8 - 網拍業者不可不知的課稅規定與查核案例解析【月旦時論】
Taxation Regulations and Verification Cases for Online Auction that You Must Know - 簡評2020年企業併購法修正草案之租稅措施【月旦時論】
Brief Comment on Taxation Measures in the Draft Amendment 2020 to the Business Mergers And Acquisitions Act - 實價登錄真的不會實價課稅?—從房地合一取得成本談起【月旦時論】
Is the Taxation Based on the Actual Selling Price? —Speaking from the Acquisition Cost of Integrated Housing and Land Tax - 迂迴保單操作與實質課稅原則之攻防—最高行政法院101年度判字第87號行政判決評析【爭點解析】
To Offensiving and Defensiving between Roundabout Policy and the Principle of Substantive Taxation —Tax Circumvention Comment on Supreme Administrative Court Judgement No.87 in 2012 - 企併記存土地增值稅之性質—臺中高等行政法院108年度訴字第259號行政判決評析【學習式判解評析】
Definition of Recording Land Value Increment Tax According to Business Mergers and Acquisitions Act - 所得稅法函令釋示:變價分割程序如何課徵房地合一稅(新制)及房屋財產交易所得(舊制)【函令解析】
- 所得稅法函令釋示:營利事業取得退還減徵貨物稅之所得稅規定【函令解析】
- 核釋專科以上學校辦理產學合作收入免營業稅之規定【法規解讀】
Sales Tax Regulation for the College Degree or Above Go Through the Revenue of Industry-Academia Cooperation