查詢結果:共有 5 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 內地稅新頒函釋:毗鄰房屋打通或合併使用,如何認定自住房屋及戶籍登記? | 吳孟鴻 | 2025/06 | 月旦財稅實務釋評 |
2 | 房屋稅與地價稅納稅義務基準日不同之背景脈絡及實務困擾【月旦時論】 The Contextual Factors and the Practical Challenge of Different Tax Liability Dates in House Tax and Land Value Tax |
吳孟鴻 | 2025/05 | 月旦財稅實務釋評 |
3 | 法規政策檢討──租稅保全與遺產管理制度之交集與矛盾【月旦時論】 A Review on How Tax Safeguards and Heritage Property Management Policies Contradict with Each Other |
吳孟鴻 | 2025/02 | 月旦財稅實務釋評 |
4 | 謎之門首──探討稅捐文書寄存送達爭議案例及訴訟途徑【月旦時論】 The Puzzling Door: Discussion on How to Properly Leave Documents Where Mail Service Is Intended to Be Executed and How the Recipient Can File an Administrative Litigation |
吳孟鴻 | 2024/12 | 月旦財稅實務釋評 |
5 | 代徵娛樂稅款保證書作為執行名義之效力探討【月旦時論】 Discussion on the Effectiveness of Amusement Tax Payment Guarantee as an Enforcement Title |
吳孟鴻 | 2024/10 | 月旦財稅實務釋評 |