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
- 智慧演算法科技選案趨勢介紹【月旦時論】
Future Trends of Cases Selected by a Computer - 掀開加密貨幣之隱匿面紗,課稅趨向透明化【月旦時論】
Cryptocurrency Revealed: Tax Towards Transparency - 支付跨國電商平臺廣告報酬之扣繳問題【月旦時論】
The Issue of Withholding of Remuneration When Advertising on Multinational E-Commerce Platforms - 日本繼承稅法之現況(一)──繼承稅篇【月旦時論】
The Framework and Recent Amendment of Japanese Inheritance Tax Act (I): Focusing on Inheritance Tax - 機關團體出售參與都更後取得房地稅務問題探討【月旦時論】
Brief Discussion on Tax Issues Related to Sale of Land and Buildings by Institutions (Organizations) Where the Land and Buildings Were Acquired after Participating in Urban Renewal Plans - 租稅裁罰時之應注意事項【月旦時論】
Precautions for Tax Penalties - 公益出租稅務問題探討【月旦時論】
The Status of an Individual to Rent Premises for Public-Welfare Purposes - 進口貨物完稅價格之認定基準與行政調查──簡評高雄高等行政法院108年度訴更一字第9號判決【爭點解析】
The Judgement Standard and Administrative Investigation of Customs Value of the Imported Goods: Comments on the (108) Su-geng(I) No. 9 Decision Rendered by the Kaohsiung High Administrative Court - 營業稅視為銷售之研究──以臺中高等行政法院109年度訴字第229號判決為例【學習式判解評析】
Study on the Deemed Sale of Business Tax:Take Taichung High Administrative Court Judgment (109) Su Tze No. 229 as an Example - 營業稅法函令釋示:公司承租員工宿舍,支付之租金進項稅額,有條件得以扣抵銷項稅額【函令解析】