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查詢：the 查詢結果：共有 464 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 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(一)【執業進修】 Study on the Digitization of Accounting Documents: Focusing on the OECD's Trends in Tax Administration Digitalization (I) |
袁義昕、莊怡晨 | 2025/10 | 月旦會計實務研究 |
| 2 | 論稅捐爭議事件扣除額或收入減項支出之舉證責任──以最高行政法院110年度上字第798號判決為中心【學習式判解評析】 On the Burden of Proof for Deductions or Income Reductions in Tax Dispute Cases: Focusing on the Supreme Administrative Court Judgment (110) Shang Tzu No. 798 |
李益甄、高于亭 | 2025/10 | 月旦會計實務研究 |
| 3 | 對日不動產投資的架構與法律注意事項【本月企劃】 Analysis of the Structure and Legal Considerations for Real Estate Investment in Japan |
高松薫、椿原直、周泰維、黃若清 | 2025/10 | 月旦會計實務研究 |
| 4 | 精進教育部以行政委託國立大專校院之會計業務處理方式【執業進修】 Enhancing the Accounting Activity Processing Methods of the Ministry of Education with Administrative Entrustment to National Universities and Colleges |
黃永傳、黃政二 | 2025/09 | 月旦會計實務研究 |
| 5 | 寵物信託之法律架構探討【執業進修】 Exploration on the Legal Structure of Pet Trust |
張大為 | 2025/09 | 月旦會計實務研究 |
| 6 | 從穩定幣之發展談虛擬資產法制及稅務【本月企劃】 Discussing Virtual Asset Legal System and Taxation from the Perspective of the Development of Stablecoins |
李智仁 | 2025/09 | 月旦會計實務研究 |
| 7 | 虛擬資產之監理與稅制探討──從虛擬資產專法草案觀之【本月企劃】 A Study on the Supervision and Taxation of Virtual Assets: From the Perspective of the Draft Law on Virtual Assets |
王煦棋、王士維 | 2025/09 | 月旦會計實務研究 |
| 8 | 類直營加盟模式下之會計處理與財務報導實務研析──以IFRS 10及IFRS 15為核心【本月企劃】 A Practical Analysis of Accounting Treatment and Financial Reporting under the Quasi-Franchise Business Model: Focusing on IFRS 10 and IFRS 15 |
丁意如 | 2025/08 | 月旦會計實務研究 |
| 9 | 初階與資深審計人員在專業懷疑運用上的差異與互動模式【執業進修】 How Junior and Senior Auditors Differ in Applying Professional Skepticism and Interacting with Each Other |
鄧宇珊、黃天偉 | 2025/08 | 月旦會計實務研究 |
| 10 | 人工智慧應用於文化領域之策略與問題因應(二)【執業進修】 Strategies and Problem Responses of Artificial Intelligence Applications in the Cultural Field (II) |
李智仁、陳德齡 | 2025/08 | 月旦會計實務研究 |
