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查詢： 查詢結果：共有 492 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 11 | 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 |
| 12 | 都市固態廢棄物處理之線性困境突破──技術賦能與系統整合【執業進修】 Breaking the Linear Dilemma of Municipal Solid Waste: Technological Empowerment and System Integration |
黃瓊瑤、何麗美 | 2026/06 | 月旦會計實務研究 |
| 13 | 稅法與民事法交錯下的借名登記──以高雄高等行政法院113年度訴字第397號判決出發【學習式判解評析】 Registration under a Nominee Name at the Intersection of Tax Law and Civil Law: Starting from the Kaohsiung High Administrative Court’s Judgment 113-Suzi-397 |
連世昌 | 2026/06 | 月旦會計實務研究 |
| 14 | 論難以處分遺產之特留分扣減與轉換難題──兼論遺囑無效後死因贈與之救濟界線與效力定調【本月企劃】 On the Dilemma of Compulsory Portion Reduction for Assets Difficult to Dispose: A Study on the Boundaries of Relief and Legal Validity of Converting Invalid Wills into Gifts Causa Mortis |
李宣佑 | 2026/05 | 月旦會計實務研究 |
| 15 | 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 |
| 16 | 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 |
| 17 | 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 |
| 18 | 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 |
| 19 | 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 |
| 20 | 「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 |
