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 |