查詢結果:共有 8 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 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 |
2 | 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 |
3 | 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 |
4 | 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 |
5 | 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 |
6 | 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 |
7 | 保險費與保險給付之所得稅租稅優惠解析【執業進修】 Analysis of Income Tax and Tax Incentives for Insurance Fee and Insurance Payments |
張曉芬 | 2019/04 | 月旦會計實務研究 |
8 | 醫療機構執行業務所得之課稅實務與規範【執業進修】 Income Taxation Practices and Regulations for Medical Institutions |
林文華、張曉芬 | 2018/09 | 月旦會計實務研究 |