查詢結果:共有 6 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 違法的稅務檢舉人──證據能不能用? Evidence Unlawfully Obtained by a Private Person: Tax Accusation |
吳俊志 | 2019/08 | 月旦會計實務研究 |
2 | 保險金課徵遺產稅爭議──兼評最高行政法院103年度判字第201號判決 The Inheritance Tax Controversy on the Insurance Contribution: Comment on the Judgment of the Supreme Administrative Court No. 201 (2014) |
曾邑倫 | 2018/09 | 月旦會計實務研究 |
3 | 財政部落實《納稅者權利保護法》具體作法 Enforcement Measures for The Taxpayer Rights Protection Act |
吳自心 | 2018/01 | 月旦會計實務研究 |
4 | 從稅務查核與爭訟實務觀點談納稅者權利保護法施行後對於協力義務之期待 Expectation on Fulfilment of Collaborative Obligation from Tax Audit and Dispute Resolution’s Perspective upon Enactment of the Taxpayer Rights Protection Act |
許志文、巫念衡 | 2018/01 | 月旦會計實務研究 |
5 | 自動補報繳免罰與納稅者權利保護法之關聯 The Relationship between The Remitted from Punishments and The Taxpayer Right Protection Act |
曾邑倫 | 2018/01 | 月旦會計實務研究 |
6 | 稅務解釋函令與納稅人權利保護 Tax Rulings and Taxpayers’ Right Protection |
黃士洲 | 2018/01 | 月旦會計實務研究 |