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查詢：實質課稅原則
查詢：實質課稅原則 查詢結果：共有 19 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 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 |
| 2 | 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 |
| 3 | 保留受益人異動權之他益信託遺產稅核課爭議──以最高行政法院110年度上字第501判決出發【月旦時論】 Controversy over the Estate Tax Assessment with Beneficiary Amendment Rights: Based on the Supreme Administrative Court's Decision No. 110, Case No. Shang 501 |
黃冠璋 | 2023/10 | 月旦財稅實務釋評 |
| 4 | 人壽保險不計入遺產總額判斷標準──以保險是否具備「定額給付性質」為中心【月旦時論】 Judgment Criteria for What Kind of Life Insurance Shall Exclude from the Gross Estate: Centered on Whether Life Insurance Fixed Sums |
李家蔚 | 2023/07 | 月旦財稅實務釋評 |
| 5 | 贈與未上市（櫃）股票涉及贈與稅案例解析【月旦時論】 Analysis of Gift Tax Cases Involving Gifts of Unlisted and Unregistered Stocks |
黃冠璋 | 2023/05 | 月旦財稅實務釋評 |
| 6 | 再論區段徵收公告前農地贈與之租稅規避爭議──評最高行政法院110年度上字第256號判決【月旦時論】 Rediscuss the Issue over Tax Avoidance on the Gift of Agricultural Land before Expropriation Announcement: An Analysis of Supreme Administrative Court Judgment (110) Shang Tzu No. 256 |
李益甄、王鈺文 | 2023/03 | 月旦財稅實務釋評 |
| 7 | 論孳息他益股票信託之贈與稅課徵──最高行政法院104年度判字第530號判決評釋【學習式判解評析】 Discussion on the Gift Tax of Other-Interest-Oriented Stock Trust: Comment on the Supreme Administrative Court Judgment No.530 in 2015 |
黃郁涵 | 2023/03 | 月旦財稅實務釋評 |
| 8 | 建築基地範圍內私設道路、法定（超出）空地與地價稅稽徵之適法性【月旦時論】 The Legality of Imposition of Land Value Tax for Private Passage and Statutory (Exceed) Vacant in Space in the Building Site |
陳明燦 | 2023/02 | 月旦財稅實務釋評 |
| 9 | 論法律行為有效性與稅捐債務之連動──以最高行政法院109年度上字第699號判決及最高行政法院109年度判字第449號判決為中心【學習式判解評析】 The Linkage between Juridical Act Effectiveness and Taxation Obligation: Focusing on the Supreme Administrative Court Judgment (109) Shang Tzu No. 699 and the Supreme Administrative Court Judgment (109) Pan Tzu No. 449 |
李益甄、高于亭 | 2022/10 | 月旦財稅實務釋評 |
| 10 | 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 |
