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
- 數位經濟時代之稅務挑戰──解析跨境電商之課稅議題【月旦時論】
Tax Challenges of the Digitalized Economy: Tax Issues for Cross-Border Electronic Businesses - 數位經濟下逃漏稅洗錢態樣之分析與對策【月旦時論】
Analysis and Countermeasures of Tax Evasion and Money Laundering in the Digital Economy Securities - 人壽保險金分期给付課個人基本所得稅額的爭議【月旦時論】
Taxation Disputes on the Basic Tax of Individuals about Life Insurance Installment Payment - 網路平台業者開立發票問題剖析【月旦時論】
Some Opinions on the Issue of Taiwan Receipt for Sharing Economy - 美國網路影音內容創作者課稅實務【月旦時論】
Tax Issue for Social Media Influencer in the USA - 論台灣租稅擔保制度【月旦時論】
Discussion on Taxation Security of Internal Revenue Code in Taiwan - 遺產中的呆帳與遺產稅核課——最高行政法院108年度判字第155號行政判決評析【爭點解析】
Bad Debt in the Estate and Estate Taxation: Comment on the Supreme Administrative Court Judgment No.155 in 2019 - 重整完成裁定對於稅捐機關變更或註銷稅籍登記之拘束——以最高行政法院106年判字第31號行政判決為例【爭點解析】
A Decision of Tax Authority as to Applying for Modification of Registration or Cancellation of Registration is Bound by the Court Ruling of Recognition of the Completion of the Reorganization: Comment on the Judgment of the Supreme Administrative Court No. 31 Pan in 2017 - 遺產稅租稅規避與回溯調整之爭議──以最高行政法院108年判字第117號行政判決為中心【學習式判解評析】
The dispute over Tax Evasion and Retrospective Adjustment of Estate tax Based on the judgement of the Supreme Administrative Court (108) Pan Tzu No. 117 - 2019年12月重要法規釋示函令(土地稅法令):農業用地設置綠能設施適用課徵田賦規定【函令解析】