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查詢： 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 |
|---|---|---|---|---|
| 1 | 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 |
| 2 | 稅捐刑罰與稅捐行政罰競合問題探討──以法人逃漏稅為中心【本月企劃】 Discussion on the Concurrence of Tax Criminal Penalty and Tax Administrative Penalty: Focus on Tax Evasion by Legal Entity |
劉穎勳、封昌宏 | 2021/12 | 月旦會計實務研究 |
| 3 | 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 |
| 4 | 承租人以建物抵付租金之扣繳稅款爭議──最高行政法院104年度判字第62號判決【學習式判解評析】 Ｔhe Argument of Withholding Taxes Concerning the Rental Payment of Lessee by Exchanging Building ─ Comment on the Supreme Administrative Court Judgment No.62 in 2015 |
封昌宏 | 2017/11 | 月旦會計實務研究 |
| 5 | 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 |
| 6 | 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 |
| 7 | 不動產信託課稅實務【本月企劃】 Real Estate Trust Taxation Practice |
劉穎勳、封昌宏 | 2021/10 | 月旦會計實務研究 |
| 8 | 夫妻剩餘財產差額分配請求權在個人財產交易損益的應用【本月企劃】 The Application of the Right to Request the Allocation of the Remaining Assets of a Married Couple in the Transaction Gains and Losses of Individual Property |
封昌宏 | 2023/10 | 月旦會計實務研究 |
| 9 | 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 |
| 10 | 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 |
