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查詢結果:共有 4 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 2022年行政訴訟法新制探析【本月企劃】
A Review of the Amendment to Administrative Litigation Act in 2022
蔡朝安王萱雅蔡宛芯   2022/12  月旦會計實務研究
2 納稅者權利保護法實施後,推計課稅是否處罰之實務觀察【月旦時論】
Observation on Court's Judgement on Whether Tax Estimation is Still be Applied in Tax Penalty after the Implement of "The Taxpayer Rights Protection Act"
王萱雅李承育   2022/02  月旦會計實務研究
3 企業併購取得無形資產之攤銷探討──2020年企併法修正草案第40條之1解析【本月企劃】
Discussion on the Amortization of Intangible Assets Acquired by Enterprise Mergers and Acquisitions: Analysis of Article 40-1 of the Draft Amendment to the Business Mergers and Acquisitions Act in 2020
蔡朝安王萱雅   2021/08  月旦會計實務研究
4 稅捐稽徵法與商業會計法刑事責任的關聯性──論公司負責人虛偽填製與漏開發票之刑事責任【本月企劃】
The Relevance of Criminal Liability between Tax Collection Act and Business Entity Accounting Act: The Criminal Liability of the Responsible Person of a Company Providing Untrue Invoice and Intentionally Omitting Invoice
王萱雅李友晟   2020/08  月旦會計實務研究
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