查詢結果:共有 12 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | ETF配息要繳稅嗎?──境內居住者個人之股息及債息租稅徵免全覽【本月企劃】 Are Taxes Payable on ETF Dividends? Overview of Dividends and Debt Interest Taxes for Domestic Residents |
張曉芬 | 2024/07 | 月旦會計實務研究 |
2 | 112年度個人所得稅申報注意事項──包含綜合所得稅及最低稅負制【本月企劃】 Important notes for 2023 Personal Income Tax: Including Comprehensive Income Tax and Alternative Minimum Tax |
張曉芬 | 2024/03 | 月旦會計實務研究 |
3 | 如何認定是否屬於無償取得之財產?【本月企劃】 How to Determine Whether It Is Property Acquired Without Compensation? |
張曉芬 | 2023/08 | 月旦會計實務研究 |
4 | 從減資型態分析公司經營策略及對股東權益的影響【月旦時論】 Analysis of the Company's Business Strategy and Its Impact on Shareholders from the Perspective of Capital Reduction |
張曉芬 | 2022/10 | 月旦會計實務研究 |
5 | 非自願性因素之房地交易適用條件解析──以房地合一稅暨特種貨物及勞務稅為例【本月企劃】 Analysis on the Applicable of Real Estate Transactions Based on Involuntary Factors: For Income Tax Act and the Specifically Selected Goods and Services Tax Act as an Example |
張曉芬 | 2022/02 | 月旦會計實務研究 |
6 | 高額保單租稅規劃失敗之實例探討【本月企劃】 Discussion on Examples of Failure in Tax Planning of High-Amount Insurance Policy |
張曉芬 | 2021/07 | 月旦會計實務研究 |
7 | 109年度綜合所得稅最新申報實務──新頒釋函與疫情租稅優惠【本月企劃】 The Practice of 109 Comprehensive Income Tax Declaration: Newest Explanation Letter and Epidemic Tax Concessions |
張曉芬 | 2021/04 | 月旦會計實務研究 |
8 | 醫療社團法人與私立醫療機構之財務會計及所得稅差異【本月企劃】 Differences Between Financial Accounting and Income Tax for Medical Corporation and Private Hospital |
張曉芬 | 2020/12 | 月旦會計實務研究 |
9 | 營利事業所得額推計課稅之現況及評析【月旦時論】 Regulations and Comments on the Business Profit Calculation of Income Taxation |
張曉芬 | 2020/11 | 月旦會計實務研究 |
10 | 因應疫情而啟動之庫藏股票制度及其會計處理【本月企劃】 Discuss the System and Accounting Treatment of Treasury Stocks Due to COVID-19 |
張曉芬 | 2020/05 | 月旦會計實務研究 |