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 |