查詢結果:共有 298 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
11 | 遺產稅實物抵繳要件分析【本月企劃】 Analysis of the Requirements for Estate Tax Payment in Kind |
洪惠玲 | 2024/01 | 月旦會計實務研究 |
12 | 遺產稅實物抵繳的策略規劃【本月企劃】 The Strategy Planning for Offsetting Inheritance Tax with Tangible Assets |
封昌宏 | 2024/01 | 月旦會計實務研究 |
13 | 以土地抵繳遺產稅的案例分享【本月企劃】 Case Sharing: The Taxpayer Applies to Pay the Estate Tax with Land |
王信瀚 | 2024/01 | 月旦會計實務研究 |
14 | 臺灣為銜接全球最低稅負制於國別報告規範之建議【本月企劃】 A suggestion on the Global Minimum Tax Aligned with the Country-by-Country Report Regulation in Taiwan |
周宗慶、闕月玲 | 2023/12 | 月旦會計實務研究 |
15 | 全球最低稅負制的國際進展與臺灣立法思考【本月企劃】 International Developments and Taiwan Legislative Preparation on Global Minimum Taxation |
黃士洲 | 2023/12 | 月旦會計實務研究 |
16 | 全球最低稅負制對我國企業之影響【本月企劃】 The Impact of the Global Minimum Tax Regime (Pillar Two) on Taiwan’s Businesses |
曾博昇 | 2023/12 | 月旦會計實務研究 |
17 | 死亡前二年內贈與的擬制遺產──立法史與目的解釋之觀點【本月企劃】 Taxable Estate Adjustment for the Gifts of 2 Years before Decedent's Death: An Observation of Legislative History and Interpretation |
黃士洲 | 2023/11 | 月旦會計實務研究 |
18 | 死亡前二年內贈與財產計入遺產稅的探討【本月企劃】 Discussion of Gift Made by the Decedent Within Two Years Prior to His/Her Death Is Included in Gross Estate and Subject to Estate Tax |
蔡國勝 | 2023/11 | 月旦會計實務研究 |
19 | 死亡前二年內贈與和遺產稅實物抵繳的關聯性【本月企劃】 The Relationship between Gifts in the Two Years before Death and Inheritance Tax for Tangible Assets |
封昌宏 | 2023/11 | 月旦會計實務研究 |
20 | 死亡前二年內贈與哪些人的財產要併入遺產課稅?【本月企劃】 Property Transferred by Gift to Which Individuals by the Decedent Two Years before His/Her Death Is Regarded as Estate of the Decedent |
吳俊志 | 2023/11 | 月旦會計實務研究 |