首頁
查詢：實質課稅原則
查詢：實質課稅原則 查詢結果：共有 27 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 死亡保險給付實質課徵遺產稅之根本問題研析──以最高行政法院111年度上字第837號判決為例【月旦時論】 Analysis of the Fundamental Issues of Substantive Taxation of Death Insurance Benefits: Supreme Administrative Court Judgment No. 837 of 111 Years |
王信瀚 | 2026/06 | 月旦財稅實務釋評 |
| 2 | 擬制遺產課稅新制──論配偶剩餘財產差額分配之擴張與實質給付之界限【月旦時論】 New Taxation Rules for Deemed Estates: The Expansion of Spousal Remainder Property Claims and the Limits of Actual Payment |
王明勝 | 2026/04 | 月旦財稅實務釋評 |
| 3 | 租賃住宅信託財產所得之稅務制度性懲罰與改革路徑【月旦時論】 The Systemic Tax Penalty on Income from Rental Housing Trust Property and the Path to Reform |
楊文瑞 | 2026/01 | 月旦財稅實務釋評 |
| 4 | 孳息或本金他益信託保留受益人變更權之課稅爭議【月旦時論】 Tax Controversies over the Right to Change of Beneficiary in Third-Party Trust |
賴永發、陳月秀 | 2025/08 | 月旦財稅實務釋評 |
| 5 | 騎樓走廊地減免地價稅之法律問題分析【月旦時論】 Legal Analysis of Land Value Tax Exemptions for Arcade Land |
陳明燦 | 2025/07 | 月旦財稅實務釋評 |
| 6 | 論租稅規避下實質課稅原則調整及裁罰──評最高行政法院112年度上字第275號判決【學習式判解評析】 Review the Adjustment of the Principle of Substantive Taxation Principles and Penalties under Tax Avoidance: Comment on the Supreme Administrative Court's Judgment No. 275 in 2023 |
胡淑雲 | 2025/04 | 月旦財稅實務釋評 |
| 7 | 出售借名登記土地是否應列入出售人綜合所得課稅？──最高行政法院110年度上字第829號裁定評析【月旦時論】 The Sale of Land Under a Nominee Registration Should be Included in the Seller's Comprehensive Income Tax: Comment on the Supreme Administrative Court, Case No. 2021 Year Sheng Zi No. 829 |
沈平安 | 2025/02 | 月旦財稅實務釋評 |
| 8 | 論房地合一稅實質課稅之認定【月旦時論】 The Substantive Taxation Principle in Holding Period of House and Land Transactions Income Tax |
紀瀚棋 | 2024/06 | 月旦財稅實務釋評 |
| 9 | 評析人身保險給付爭點之課徵與免稅議題【法規解讀】 The Issue on the Taxation of Life Insurance Payments and Tax Exemption Issues |
劉怡瑄 | 2024/04 | 月旦財稅實務釋評 |
| 10 | 徵收契稅性質及其退稅問題分析【月旦時論】 Legal Analysis of the Nature of Deed Tax and its Refunds |
陳明燦 | 2024/03 | 月旦財稅實務釋評 |
