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
- 財政部變更稅務見解:出賣人向買受人收取因延遲支付所生之遲延利息,原應開發票,改為應列單申報及扣繳所得【函令解析】
- 小規模營業人營業稅制對國家稅基之侵蝕【法規解讀】
Taiwan Is Now Facing an Erosion of the National Tax Base Due to the Impact of the Business Tax Systems for Small-scale Profit-seeking Enterprise - 重要租稅法令(六則)(房屋稅法令、所得稅法令、實質法規)【環顧租稅要聞】
- 全球反避稅白熱化BEPS 2.0支柱2──我國政府的因應之道【月旦時論】
Intensification of Global Anti-Tax Avoidance: How the Taiwan Government Responds to BEPS 2.0 Pillar 2 - 土地先購後售申請退還土地增值稅與戶籍登記法律問題分析【月旦時論】
Legal Analysis of Land Increment Value Tax Refunds and Household Registration for Land Purchase and Sale - 從房市控管析論預售屋履約擔保【月旦時論】
Analysis on Presale House Performance Guarantee from Real Estate Market Control - 取得、開立虛設行號發票的刑事責任【月旦時論】
Criminal Liability of Getting and Issuing Invoice of Dummy Company - 中國大陸臺商退場,股東當心遭追稅【月旦時論】
Taiwanese Investors' Divestment from Mainland China: Shareholders, Beware of Potential Tax Pursuit - 小規模營業人導入行動支付適用租稅優惠之評析【月旦時論】
An Analysis of Small-Scale Business Entities Introducing Mobile Payment of Applicable Tax Incentives - 遲延給付利息賠償之所得稅課稅檢討──最高行政法院110年度判字第112號判決評析【爭點解析】
Research on Income Taxation of Default Interest: Comment on the Supreme Administrative Court Judgment No. 112 in 2021