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查詢：the 查詢結果：共有 489 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 論共有物「合併」分割與實質課稅原則之適用──以贈與稅為例 A Study on the Application of the Substance over form Principle in the Consolidated Partition of Co-owned Property |
蔡國勝 | 2026/08 | 月旦會計實務研究 |
| 2 | 民事訴訟與稅捐稽徵的關聯──以借名登記為例 Relation between Civil ligation and Tax Collection: Take for Example Contracts of Borrowing Other's Name |
吳俊志 | 2026/08 | 月旦會計實務研究 |
| 3 | 民事紛爭解決結果之稅法評價 Tax Evaluation of the Outcomes of Civil Dispute Resolution |
蔡孟彥 | 2026/08 | 月旦會計實務研究 |
| 4 | 論廢棄物清理合作社課稅及協力義務──最高行政法院112年度上字第457號判決評析 On the Taxation and Cooperative Obligations of Waste Disposal Cooperatives: A Commentary on Supreme Administrative Court Judgment No. 457 of 2023 |
黃若清 | 2026/08 | 月旦會計實務研究 |
| 5 | 股份基礎員工福利之計與稅務處理【本月企劃】 On the Accounting and Taxation of Share-based Employee Benefits |
許崇源 | 2026/07 | 月旦會計實務研究 |
| 6 | 產業創新條例第19條之1──以員工股權獎酬之給付定性與程序義務為中心【本月企劃】 The Scope of Article 19-1 of the Industrial Innovation Statute: Employee Equity-Based Awards and Procedural Obligation |
周逸濱、呂嘉容 | 2026/07 | 月旦會計實務研究 |
| 7 | 公辦市地重劃實施前後地價查估與臨街地特別負擔之法律問題分析【學習式判解評析】 Legal Issues Analysis of Land Value Appraisal Before and After Government-Implemented Urban Land Readjustment and the Special Burden on Street-Frontage Land |
陳明燦 | 2026/07 | 月旦會計實務研究 |
| 8 | 網紅經濟下之組織選擇與節稅策略——執行業務、小規模營業與公司之稅務效益【本月企劃】 Tax Strategies and Business Forms in the Creator Economy: Analyzing Tax Benefits for Individuals, Small Businesses, and Corporations |
王明勝 | 2026/06 | 月旦會計實務研究 |
| 9 | 都市固態廢棄物處理之線性困境突破──技術賦能與系統整合【執業進修】 Breaking the Linear Dilemma of Municipal Solid Waste: Technological Empowerment and System Integration |
黃瓊瑤、何麗美 | 2026/06 | 月旦會計實務研究 |
| 10 | 稅法與民事法交錯下的借名登記──以高雄高等行政法院113年度訴字第397號判決出發【學習式判解評析】 Registration under a Nominee Name at the Intersection of Tax Law and Civil Law: Starting from the Kaohsiung High Administrative Court’s Judgment 113-Suzi-397 |
連世昌 | 2026/06 | 月旦會計實務研究 |
