首頁
查詢：
查詢： 查詢結果：共有 1217 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 股份基礎員工福利之計與稅務處理 On the Accounting and Taxation of Share-based Employee Benefits |
許崇源 | 2026/07 | 月旦會計實務研究 |
| 2 | 營利事業發行員工認股權申報所得稅費用的認列 Recognition of Income Tax Expenses for Profit-Making Enterprises Issuing Employee Stock Options |
封昌宏 | 2026/07 | 月旦會計實務研究 |
| 3 | 員工認股權與員工股票分紅之綜合所得稅課稅差異 Differences in Comprehensive Income Tax Assessment between Employee Stock Options and Employee Stock Dividends |
張曉芬 | 2026/07 | 月旦會計實務研究 |
| 4 | 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 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 |
| 5 | 企業併購之關鍵財務與會計實務議題解析 Practical Analysis of Key Financial and Accounting Issues in Mergers and Acquisitions |
洪嘉謙 | 2026/07 | 月旦會計實務研究 |
| 6 | 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 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 |
| 7 | 網紅課稅案例解析【本月企劃】 The Tax Authority has Announced New Rules for Influencer Taxation, Requiring Them to Register for Business Tax |
鄭鈞維、莊世金 | 2026/06 | 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 | 網紅收入與金流的稅務規劃與風險──以網紅公司涉及逃漏稅案為例【本月企劃】 Tax Planning and Risks of Influencer Income and Cash Flows: An Analysis of Tax Evasion by an Influencer Company |
黃士洲 | 2026/06 | 月旦會計實務研究 |
| 10 | 不可不知與人權有關之企業永續盡職調查指令CSDDD【執業進修】 What You Need to Know About Human Rights: The Corporate Sustainability Due Diligence Directive, CSDDD |
闕光威 | 2026/06 | 月旦會計實務研究 |
