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
- 遺贈與死因贈與在遺產及贈與稅法上的區別【月旦時論】
Differences between Bequests and Gifts on Death for Estate and Gift Tax - 稅捐處罰與納稅者權利保護【月旦時論】
Tax Penalty and the Taxpayer's Rights Protection - 退稅請求權之前世今生──以最高行政法院107年度判字第340號判決為例【月旦時論】
Past and Present of the Right to Claim a Tax Refund of Overpaid Tax Due to Borrowing Others Name for Registration: Take Supreme Administrative Court Judgment (109) No.340 as an Example - 我國意定監護制度之侷限 ──以頴川建忠訴請返還股票案之事實狀況為探討【月旦時論】
A Discussion on the Limitations of ""Adult Guardianship by Agreement"" in Taiwan: Based on the Facts of a Related Case - 預售屋換約法令大變革,您跟上了嗎?【月旦時論】
Have You Kept Up Big Updates to Presold House Act? - 公共設施保留地為自益信託財產之遺產稅探討【月旦時論】
Discussion on the Estate Tax of the Self-benefit Trust Property of Land Reserved for Public Facilities - 加值型營業稅率與民眾發票索取意向之初探【月旦時論】
Analysis of VAT Rates and Invoice in Taiwan - NFT詐騙洗錢案與犯罪行為之調查──以美國起訴書22 mag 2478為例【爭點解析】
To Investigate NFT's Fraud and Criminal Behavior: UNITED STATES OF AMERICA 22 mag 2478 - 總額主義及推計課稅合法性之司法審查──最高行政法院判決109年度上字第565號【學習式判解評析】
The Judicial Review of the Theory of Issues and Imputed Taxation: Comment on the Supreme Administrative Court Judgment No. 565 in 2020 - 所得稅法函令釋示:紅單交易課徵房地合一稅【函令解析】