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查詢：房地合一
查詢：房地合一 查詢結果：共有 11 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 論以繼承為取得原因於個人房地合一稅之課徵【月旦時論】 Analysis of Consolidated Housing and Land Tax by Inheritance as the Acquisition Reason |
謝寧婕 | 2023/12 | 月旦財稅實務釋評 |
| 2 | 個人房地合一稅非自願性交易適用爭議之探討【月旦時論】 Discussion on the Application Dispute of the Involuntary Transaction of House and Land Transactions Income Tax |
吳鳳琴 | 2023/05 | 月旦財稅實務釋評 |
| 3 | 你的財產不是你的財產──論處分借名登記不動產之稅務風險【月旦時論】 Your Property Is Not Your Property: The Tax Risks of Disposing of Real Estate under Other Person's Name |
黃若清 | 2023/02 | 月旦財稅實務釋評 |
| 4 | 以量能平等負擔原則探討借名登記課稅問題──最高行政法院109年度上字第475號判決評析【爭點解析】 A Study on the Taxation of Borrowing Other's Name for Registration under Ability-to-pay Principle: Comment on the Supreme Administrative Court Judgment No. 475 in 2020 |
黃若清 | 2023/01 | 月旦財稅實務釋評 |
| 5 | 房地合一稅就預售屋買賣之「成交價額」應如何認定？【月旦時論】 The Issues of How to Determine the Transaction Value of Pre-sold House Sales under the House and Land Transactions Income Tax |
黃若清 | 2022/06 | 月旦財稅實務釋評 |
| 6 | 室內設計與裝修之稅務問題探討【月旦時論】 Study on Tax Issues of Design and Decoration |
曾邑倫 | 2022/03 | 月旦財稅實務釋評 |
| 7 | 個人以自有土地參與合建分售時會被認屬「營利事業」嗎？——最高行政法院107年度判字第697號判決評析【爭點解析】 The Possibility of Being Regard as "Profit-Seeking Enterprise" When Individuals Take Part in the Cooperation of Building Architecture: Comment on the Supreme Administrative Court Judgment No. 697 in 2018 |
黃若清 | 2022/01 | 月旦財稅實務釋評 |
| 8 | 房地合一課徵所得稅申報作業要點應注意事項【月旦時論】 Points for Attention in the Homework of Income Tax Declaration for the Combination of Real Estate and Land |
梁建道 | 2021/10 | 月旦財稅實務釋評 |
| 9 | 論附期限契約於房地合一稅「原始取得成本」認定上之潛在問題——最高行政法院109年度判字第53號判決簡析【學習式判解評析】 The Issues of the Contract Subjected to a Time on the House and Land Transactions Income Tax: Comment on the Supreme Administrative Court Judgment No. 53 in 2020 |
黃若清 | 2021/08 | 月旦財稅實務釋評 |
| 10 | 個人地主與建商合作建房屋型態稅務解析【月旦時論】 Tax Analysis for Individual Landowner and Construction Company Cooperate in Building Houses |
賴永發、林秀真 | 2021/07 | 月旦財稅實務釋評 |
