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查詢：遺產稅
查詢：遺產稅 查詢結果：共有 15 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 擬制遺產課稅案憲法判決與擬制遺產課稅草案議題 Constitutional Judgment on the Proposed Inheritance Taxation Case and Draft Issues of Proposed Inheritance Taxation |
黃俊杰 | 2026/04 | 月旦會計實務研究 |
| 2 | 遺產稅納稅義務人之變革——評財政部2026年遺贈稅法修正草案 The Transformation of Estate Tax Taxpayers: A Review of the Ministry of Finance's Year 2026 Draft Amendment to the Estate and Gift Tax Act |
李家蔚 | 2026/04 | 月旦會計實務研究 |
| 3 | 配偶剩餘財產分配請求權扣除額之案例研析──比較113年度憲判字第11號判決及相關法規實施後之影響【學習式判解評析】 Case Analysis of Spouse's Claim for Deduction of Remaining Property: Comparison of Judgment No.11 of 2024 and the Impact of Related Regulations |
紀昶銓 | 2025/12 | 月旦會計實務研究 |
| 4 | 死亡保險給付中關於遺產稅課徵的若干疑義【本月企劃】 Certain Legal Issues Regarding the Imposition of Inheritance Tax on Death Benefits |
沈宗英 | 2025/04 | 月旦會計實務研究 |
| 5 | 擬制遺產之課稅爭議──113年憲判字第11號判決評析【學習式判解評析】 Controversy over the Taxation of Legal Fictitious Estate: Analysis of TCC Judgement 113-Hsien-Pan-11 |
李家蔚 | 2025/01 | 月旦會計實務研究 |
| 6 | 遺產稅與王朝信託的關聯性【本月企劃】 The Correlation between Inheritance Tax and Dynasty Trusts |
封昌宏 | 2024/05 | 月旦會計實務研究 |
| 7 | 遺產稅實物抵繳要件分析【本月企劃】 Analysis of the Requirements for Estate Tax Payment in Kind |
洪惠玲 | 2024/01 | 月旦會計實務研究 |
| 8 | 死亡前二年內贈與的擬制遺產──立法史與目的解釋之觀點【本月企劃】 Taxable Estate Adjustment for the Gifts of 2 Years before Decedent's Death: An Observation of Legislative History and Interpretation |
黃士洲 | 2023/11 | 月旦會計實務研究 |
| 9 | 死亡前二年內贈與和遺產稅實物抵繳的關聯性【本月企劃】 The Relationship between Gifts in the Two Years before Death and Inheritance Tax for Tangible Assets |
封昌宏 | 2023/11 | 月旦會計實務研究 |
| 10 | 夫妻剩餘財產差額分配請求權在遺產及贈與稅法上的應用【本月企劃】 The Application of the Right to Distribute Matrimonial Property in Estate and Gift Tax |
李家蔚 | 2023/10 | 月旦會計實務研究 |
