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首頁查詢:所得稅

查詢結果:共有 17 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 不動產無償供他人使用設算所得課稅【月旦時論】
Assumption of Income Tax on the Use of Real Estate by Others Without Compensation
黃源浩   2023/10  月旦財稅實務釋評
2 個人一次實現累積所得之課稅問題【月旦時論】
The Taxation of Cumulative Revenues
黃源浩   2023/08  月旦財稅實務釋評
3 不動產借名登記返還的之稅務問題解析【月旦時論】
A Study on the Taxation of Returned Real Estate Registered under Borrowed Name
洪紹剴   2023/04  月旦財稅實務釋評
4 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
5 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
6 有價證券借貸(借券)之課稅規定【法規解讀】
The Tax Regulation of Security Lending
朱書宜   2022/11  月旦財稅實務釋評
7 財政部公告:預告「適用生技醫藥產業發展條例緩課所得稅辦法」草案【月旦時論】
MINISTRY OF FINANCE Notice is Hereby Given, to Commence a Period of Public Comments for Drafting "Regulations Governing Application of Deferred Taxation of Income Tax in Accordance with the Act for the Development of Biotech and Pharmaceutical Industry
李于萱   2022/09  月旦財稅實務釋評
8 購屋預約單交易所得稅適用之探討【月旦時論】
A Discussion on Pre-order Receipt Transactions Income Tax of Pre-sale House
林佳億   2022/09  月旦財稅實務釋評
9 受贈土地時償還土地擔保債務之所得稅扣除額計算──最高行政法院110年度上字第122號判決【學習式判解評析】
Calculation of Land Transaction Income Tax Deduction under the Circumstances That the Land Was a Gift to the Seller, But Is Collateralized for Debt, and Such Debt Is Repaid by the Seller: The Judgement of the Supreme Administrative Court (110) Pan Tzu No. 122
李秉謙   2022/03  月旦財稅實務釋評
10 課徵外國營利事業跨境銷售電子勞務所得稅之探討與建議【月旦時論】
A Study and Suggest about Cross-Border Electronic Services Income Tax in Foreign Company
黃劭彥許義忠洪燕輝   2022/03  月旦財稅實務釋評
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