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首頁查詢:免稅額

查詢結果:共有 4 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 我國免稅額、扣除額、特別扣除額之問題分析(二)──量能課稅客觀淨額原則的應用【月旦時論】
Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (II): Objective Net Quantitative Taxation Application of the Principle
魏馬哲謝如蘭   2023/07  月旦財稅實務釋評
2 贈與節稅小妙招──無償共同持有之稅務解析【月旦時論】
Gift Tax Mitigation: The Analysis of Without Consideration for Co-Ownership
廖建勛陳揚仁   2022/10  月旦財稅實務釋評
3 無婚姻關係且未能協議,未成年子女扶養免稅額應如何列報?──以臺北高等行政法院111年度簡上字第17號判決為例【學習式判解評析】
How Does One of the Parties, Who Only Pays Maintenance Payment Without Marriage and Mutual Agreement Declare the Tax Return with Support Deduction: Taking The (111) Jian Shang No. 17 Decision Rendered by the Taipei High Administrative Court as an Example
周逸濱魯忠翰   2022/06  月旦財稅實務釋評
4 單純給付扶養費用之一方,能否申報扶養未成年子女之免稅額?──以臺灣臺北地方法院110年度稅簡字第3號行政判決為例【學習式判解評析】
May One of the Parents,Who Only Pays Maintenance Payment File the Tax Return with Support Deduction?: Taking The (110) Shui Jian No. 3 Decision Rendered by the Taiwan Taipei District Court as an Example
周逸濱魯忠翰   2022/02  月旦財稅實務釋評
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