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查詢：the 查詢結果：共有 478 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 擬制遺產課稅爭議探討—— 論死亡前贈與視為遺產課稅制度之憲法判決與修法方向【本月企劃】 Controversial Issues in Deemed Estate Taxation: A Constitutional Analysis and Reform Proposal for the Inclusion of Pre-Death Gifts in the Estate Tax Base |
賴永發、吳淑敏 | 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【本月企劃】 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 | 擬制遺產課稅案憲法判決與擬制遺產課稅草案議題【本月企劃】 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 |
| 4 | 因應憲法法庭判決之遺贈稅法修法適用與所涉及憲法原則之探討【本月企劃】 The Discussion of the Application of Amendments to the Estate and Gift Tax Act and the Constitutional Principles involved in Response to the Constitutional Court's Judgement |
陳志愷 | 2026/04 | 月旦會計實務研究 |
| 5 | 關係企業因違法融資交易所生之利息支出爭議──回顧最高行政法院102年度判字第422號判決【學習式判解評析】 Discussion on the Dispute over Interest Expenditure Arising from Illegal Financing Transactions between Affiliated Enterprises: A Review of the Administrative Judgment of Supreme Administrative Court (102) Pan-Zi No. 422 |
李益甄、楊宛萱 | 2026/03 | 月旦會計實務研究 |
| 6 | 「老宅延壽」政策之介紹與評析【本月企劃】 Introduction and Analysis of the "Aging Building Life Extension" Policy |
陳柏諭 | 2026/03 | 月旦會計實務研究 |
| 7 | 老宅延壽新趨勢，都更、危老與老屋翻新之比較【本月企劃】 New Trends in Extending the Life of Old Buildings: A Comparison of Urban Renewal, Urban Dangerous Building Redevelopment, and Old House Renovation |
廖建勛 | 2026/03 | 月旦會計實務研究 |
| 8 | 以ESG理念深化文化平權與地方創生──臺灣NSO青年音樂家茁壯計畫的成效循環分析【執業進修】 Deepening Cultural Equity and Local Revitalization Through ESG Principles: An Effect-Cycle Analysis of the NSO Young Musicians Program in Taiwan |
吳鈺萍、謝禮謙、陳詳衡、潘筱芬 | 2026/02 | 月旦會計實務研究 |
| 9 | 董事查閱簿冊權──評臺灣高等法院113年度上字第909號民事判決【學習式判解評析】 Directors' Right to Inspect Corporate Books: A Comment on the Taiwan High Court Judgment (2024) Shang No. 909 |
李宛珍 | 2026/02 | 月旦會計實務研究 |
| 10 | 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【本月企劃】 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 |
