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查詢：the 查詢結果：共有 475 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | AI導入稅務稽核與選案歧視——荷蘭案例啟示與我國現況分析 AI-Driven Tax Audits and Discriminatory Case Selection: Lessons from the Dutch Case and Implications for Taiwan |
黃士洲 | 2026/01 | 月旦會計實務研究 |
| 2 | 從量能課稅原則論交際費界定與限額制度違憲審查 A Constitutional Review of the Definition and Deductibility Limits of Entertainment Expenses from the Perspective of the Ability-to-Pay Principle |
黃若清 | 2026/01 | 月旦會計實務研究 |
| 3 | 稅捐稽徵法納稅義務人申請延期或分期繳納稅捐規定之檢討 An Examination of the Regulations Governing Taxpayer Applications for Tax Deferral or Installment Payments under the Tax Collection Act |
陳明進 | 2026/01 | 月旦會計實務研究 |
| 4 | 論贈與配偶擬制遺產及其不列入剩餘財產計算範圍──評憲法法庭113年度憲判字第11號判決 A Review of the Imputed Inheritance of Interspousal Gifts and Their Exclusion from the Calculation of Residual Property Distribution: A Commentary on Constitutional Court Judgment No. 11 of 2024 |
胡淑雲 | 2026/01 | 月旦會計實務研究 |
| 5 | 金融業和投顧業的交際費認定與納保法之適用探討 The Recognition of Entertainment Expenses in the Financial and Investment Consulting Industries: Implications of The Taxpayer Rights Protection Act |
李依珊 | 2026/01 | 月旦會計實務研究 |
| 6 | 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 |
| 7 | 會計憑證數位化之研究──以OECD稅務管理數位化發展趨勢為中心(二)【執業進修】 Study on the Digitization of Accounting Documents: Focusing on the OECD's Trends in Tax Administration Digitalization (II) |
袁義昕、莊怡晨 | 2025/12 | 月旦會計實務研究 |
| 8 | 科技業的跨國移轉訂價課題分析——概述無形資產的分類與安排架構【本月企劃】 Transfer Pricing Issues in the Global Technology Sector: Frameworks for Categorizing and Structuring Intangible Assets |
黃士洲 | 2025/12 | 月旦會計實務研究 |
| 9 | 同一宗土地公告地價與公告現值之區別及其法律問題【學習式判解評析】 A Critical Analysis on the Legal Issues Surrounding Officially Announced Land Value and Assessed Present Value |
陳明燦 | 2025/11 | 月旦會計實務研究 |
| 10 | 讓晚年不將就——銀髮族富足生活的財務安排【本月企劃】 Living Well in the Golden Years: Eldercare Trust Application |
劉家詠 | 2025/11 | 月旦會計實務研究 |
