查詢結果:共有 22 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
11 | 以信託為資產傳承工具的稅務規劃【本月企劃】 Use Trust as Asset Inheritance Tool |
封昌宏 | 2020/11 | 月旦會計實務研究 |
12 | 餐飲外送平台課稅實務研究【本月企劃】 Research on Taxation Practice of Catering Delivery Platform |
封昌宏 | 2020/04 | 月旦會計實務研究 |
13 | 除了專法,境外資金回台的另一條光明路【月旦時論】 In addition to the Special Law, Repatriated Offshore Funds Back to Taiwan, Another Bright Way |
封昌宏 | 2019/12 | 月旦會計實務研究 |
14 | 危險老屋重建後之課稅問題解析【本月企劃】 Analysis of Taxation Problems after Reconstruction of Dangerous Old Houses |
封昌宏 | 2019/10 | 月旦會計實務研究 |
15 | 保單借款屬被繼承人的未償債務嗎?──最高行政法院98年度判字第60號判決評析【學習式判解評析】 Is the Loan Pledged by the Insurance Contract Belongs to the Debts Owed by the Decedent? Comment on the Supreme Administrative Court Judgment No. 60 in 2009 |
封昌宏 | 2019/09 | 月旦會計實務研究 |
16 | 包租代管的課稅爭議【執業進修】 Tax Dispute about Rental Housing Subleasing and Rental Housing Management |
封昌宏 | 2019/07 | 月旦會計實務研究 |
17 | 個人股利所得課稅新制與海外所得課稅的關係【本月企劃】 The Relationship between the New Taxation System for Individual Dividends and the Taxation of Overseas Income |
封昌宏 | 2019/06 | 月旦會計實務研究 |
18 | 會計上漏報的盈餘可以彌補以往年度的虧損嗎?──評最高行政法院107年度判字第138號判決【學習式判解評析】 Feasibility of Under-Reporting Surplus in Accounting for Covering Accumulated Deficits in Previous Years: Comment on the Supreme Administrative Court Judgment No. 138 in 2018 |
封昌宏 | 2019/04 | 月旦會計實務研究 |
19 | 以法定繼承人為保險受益人的法律爭議──評最高法院97年度台上字第2087號民事判決【學習式判解評析】 Legal Disputes with Legal Heirs as Insurance Beneficiaries: Comment on the Supreme Court's 97th Annual Taishangzi No. 2087 Civil Judgment |
封昌宏 | 2019/01 | 月旦會計實務研究 |
20 | 地主與出資者在信託架構下合作建屋出售之課稅爭議──最高行政法院107年度判字第454號判決評析【學習式判解評析】 Tax Disputes between Landowners and Funding Providers Regarding Collaboration in Housing Construction and Sales under a Trust Structure: Analysis of No. 454 Judgement of Year 107 of the Supreme Administrative Court |
封昌宏 | 2018/11 | 月旦會計實務研究 |