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查詢：房地合一稅
查詢：房地合一稅 查詢結果：共有 44 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 配偶購置房地登記名義與貸款借款人分離後之繼承房地合一稅問題 Income Tax Issues under the House and Land Consolidated Income Tax Regime upon Inheritance Following the Separation of Registered Ownership and Mortgage Borrower between Spouses Acquiring Real Property |
郭晉宏 | 2026/05 | 月旦財稅實務釋評 |
| 2 | 繼承債務認列房地合一稅成本案例研析【月旦時論】 Case Analysis of Inherited Debt Recognition as Costs under Taiwan's Consolidated House and Land Income Tax |
李家蔚、張廷光 | 2026/02 | 月旦財稅實務釋評 |
| 3 | 所得稅法第14條之8自住房屋「居住」要件之認定──以近期行政法院判決為中心【月旦時論】 The "Residence" Requirement for Owner-Occupied Housing under Article 14-8 of the Income Tax Act: An Analysis Centered on Recent Administrative Court Decisions |
呂維翰 | 2026/02 | 月旦財稅實務釋評 |
| 4 | 繼承合建分屋持有期間適用房地合一稅率爭議──兼評最高行政法院112年度上字第583號判決【月旦時論】 Disputes over the Application of Integrated Housing and Land Tax Rates to Inherited Joint Construction Projects Based on Holding Period: Commentary on Supreme Administrative Court Judgment No. 583, 2023 |
黃冠璋 | 2025/09 | 月旦財稅實務釋評 |
| 5 | 房地合一稅2.0下死因贈與爭議解析【月旦時論】 Analysis of Disputes over Death-related Gifts under the House and Land Transactions Income Tax 2.0 |
梁建道 | 2025/07 | 月旦財稅實務釋評 |
| 6 | 房地合一稅2.0特定股權交易實務常見問題與分析【月旦時論】 Frequently Asked Questions and Analysis of Real Estate Tax 2.0 Specific Equity Transaction Practices |
梁建道 | 2025/03 | 月旦財稅實務釋評 |
| 7 | 預售屋禁止轉售所涉房地稅課稅議題【月旦時論】 Taxation Issues on the Sale of Pre-Sale House under the House and Land Transactions Income Tax |
李依珊 | 2025/03 | 月旦財稅實務釋評 |
| 8 | 以信賴保護原則檢視房地交易所得稅之修法【月旦時論】 Examining the Amendments of Real Estate Transaction Income Tax from the Perspective of the Principle of Legitimate Expectation |
黃信雄 | 2024/08 | 月旦財稅實務釋評 |
| 9 | 論「雙方合意解除買賣契約」於個人房地合一稅之認定【月旦時論】 Analysis of Individual House and Land Transactions Income Tax as Rescission of Contract |
謝寧婕 | 2024/07 | 月旦財稅實務釋評 |
| 10 | 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 |
