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查詢：公共設施保留地
查詢：公共設施保留地 查詢結果：共有 9 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 公共設施保留地法律與稅務爭議解析──最高行政法院111年度上字第561號判決【月旦時論】 Analysis of Legal and Tax Disputes on Reserved Land for Public Facilities: The Judgment of the Supreme Administrative Court (110) Shang Tzu No. 561 |
林盟仁 | 2023/10 | 月旦財稅實務釋評 |
| 2 | 從實質課稅原則探討公共設施保留地與建地分割課徵贈與稅【月旦時論】 A Discussion of Levying Gift Tax on Land Reserved for Public Facilities and Division Building Land from the Principle of Substantive Taxation |
潘俊男 | 2022/09 | 月旦財稅實務釋評 |
| 3 | 公設保留地在所得稅之應用【月旦時論】 Application in Income Taxation of Land Reserved for Public Facilities |
曾邑倫 | 2022/08 | 月旦財稅實務釋評 |
| 4 | 以公共設施保留地抵繳遺產稅之探討【月旦時論】 The Discussion on Paying Estate Tax in Kind using the Reserved Lands for Public Facilities |
吳鳳琴 | 2022/08 | 月旦財稅實務釋評 |
| 5 | 公共設施保留地為自益信託財產之遺產稅探討【月旦時論】 Discussion on the Estate Tax of the Self-benefit Trust Property of Land Reserved for Public Facilities |
月旦財稅實務釋評編輯部 | 2022/07 | 月旦財稅實務釋評 |
| 6 | 公共設施保留地土地增值稅租稅優惠規定評析【月旦時論】 The Study of Tax Preference in Land |
劉維真 | 2022/05 | 月旦財稅實務釋評 |
| 7 | 2021年土地稅法暨其施行細則之修正精華與實務應用【月旦時論】 The Revised Essence and Practical Application of the 2021 Land Tax Act and Its Enforcement Rules |
張曉芬 | 2022/02 | 月旦財稅實務釋評 |
| 8 | 實物抵繳遺產稅之法令及實務【法規解讀】 Laws and Practices of Estate Tax Payment in Mind |
吳鳳琴 | 2022/01 | 月旦財稅實務釋評 |
| 9 | 以公共設施保留地為自益信託財產之遺產稅課徵—兼評高雄高等行政法院107年度訴更二字第8號行政判決【月旦時論】 A Study on Estate Tax of the Self-benefit Trust Property of Land Reserved for Public Facilities-Comment on the Kaohsiung High Administrative Court Judgment of Case (107)-Su-Geng-2-No.8 |
黃劭彥、石秋玲、許義忠 | 2020/11 | 月旦財稅實務釋評 |
