月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
雜誌簡介
《月旦財稅實務釋評》為解決稅務從業人員執業所可能面對的各種問題而生,以台灣最新稅賦相關規定與財稅重要議題為導向,透過月旦時論、爭點解析、判決範例、函令解析、法規解讀等專欄,期使稅務從業人員不僅能及時洞悉稅制之快速變革,亦能迅速且精準地掌握各項稅務資訊,因而建立前瞻的思維及宏觀的視野。
更多期刊資訊,請至【月旦會計財稅網】所有期數
- 從實質課稅原則探討公共設施保留地與建地分割課徵贈與稅【月旦時論】
A Discussion of Levying Gift Tax on Land Reserved for Public Facilities and Division Building Land from the Principle of Substantive Taxation - 稅捐稽徵法修正之評析──以核課期間為中心【月旦時論】
Comment on the Amendment of the Tax Collection Law: Centered on Assessment Period - 論不動產持有稅稅基爭議【月旦時論】
On the Dispute over the Base of Real Estate Holding Tax - 購屋預約單交易所得稅適用之探討【月旦時論】
A Discussion on Pre-order Receipt Transactions Income Tax of Pre-sale House - 勞動訴訟之和解金是否得列為退職所得而享定額免稅?──以法院實務案例為例【月旦時論】
Can Settlement Payments in Labor Litigation be Classified as Severance/Retirement Pay and Enjoy Fixed Tax Exemption? – Taking Court Cases for Example - 財政部公告:預告「適用生技醫藥產業發展條例緩課所得稅辦法」草案【月旦時論】
MINISTRY OF FINANCE Notice is Hereby Given, to Commence a Period of Public Comments for Drafting "Regulations Governing Application of Deferred Taxation of Income Tax in Accordance with the Act for the Development of Biotech and Pharmaceutical Industry - 「名模條款」對於表演藝術工作者的稅務影響──以臺灣桃園地方法院行政訴訟判決107年度稅簡更一字第1號為中心【爭點解析】
The Effect "Supermodel Statute" Brought to Performing Artist in Tax Aspect: Focusing on The (107) Shui Jian Geng Yi Zi No. 1 Administrative Decision Rendered by Taiwan Taoyuan District Court - 所得稅法中營利事業跨年度虧損扣除之限制──臺北高等行政法院110年度訴字第135號判決【學習式判解評析】
Limitation on Deduction for Losses Incurred in the Operation of Business in Previous Years for Profit: Making Businesses under the Income Tax Act: The Judgement of the Taipei High Administrative Court (110) Su Tzu No. 135 - 所得稅法函令釋示:房地合一重購退稅後5年內未設戶籍於重購之房屋,例外免追繳稅款之情形【函令解析】
- 公益信託的稅捐優惠與監管【法規解讀】
Regulation and tax concessions for Charitable Trust