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
- 不動產稅改應建立在學術研究磐石──談「囤房稅2.0方案」【月旦時論】
The Analysis of Property Tax Reform: A Case Study of Multi-House Tax 2.0 - 個人一次實現累積所得之課稅問題【月旦時論】
The Taxation of Cumulative Revenues - 地價稅納稅主體變更之法律問題分析【月旦時論】
Legal Analysis on Changes of Taxpayer for Land Value Taxation - 不動產繼承後房地合一稅之探討與芻議【月旦時論】
The Exploration and Proposed Suggestions on the Combined Tax of Real Estate after the Inheritance - 房地合一稅2.0──特定股權交易下規範股權及房地取得時間之合憲性探討【月旦時論】
Real Estate Consolidation Tax 2.0: Discussion on the Constitutionality of the Acquisition Time of Equity and Real Estate under Specific Equity Transactions - 閉鎖性家族公司以章程限制繼承之問題【月旦時論】
Issues Regarding Share Transfer Restrictions on Inheritance in Bylaws of Close Family Holding Company - 是給付勞務報酬還是盜領,如何認定課稅事實?──以臺北高等行政法院111年度訴字第1004號判決為例【爭點解析】
How to Decide Whether a Payment Is Compensation or Illegal Withdrawn in Tax Fact? Focusing on the Administrative Judgment of Taipei High Administrative Court (111) Su-Zi No. 1004 - 論房屋稅之通案式類型化評價方法與租稅公平原則──以臺北高等行政法院110年度訴字第1374號判決為中心【學習式判解評析】
The General Classified Evaluation Method of House Tax and the Principle of Tax Fairness: Focusing on the Taipei High Administrative Court (110) Su Tzu No. 1374 - 加值型及非加值型營業稅法函令釋示:供應學校營養午餐及食材業者,符合條件得查定課徵營業稅【函令解析】
- 行政罰法第7條第2項規定解析【法規解讀】
Analysis of Article 7, Item 2 of the Administrative Penalty Law