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查詢：李益甄
查詢：李益甄 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 | 兼營營業人營業稅進項稅額扣抵法之更正──評最高行政法院107年度判字第550號判決【爭點解析】 Correction of Input Tax Deduction Method in Business Tax for Dual-Status Business Entities: Comment for Supreme Administrative Court Judgment Pan No.550 (2018) |
李益甄、李友晟 | 2024/03 | 月旦財稅實務釋評 |
| 2 | 論農業用地移轉之土地增值稅稅基判斷──以最高行政法院112年度上字第255號判決為中心【學習式判解評析】 Discussion on the Tax Base of Land Value Increment Tax on Agricultural Land Transfer: Focusing on the Supreme Administrative Court Judgment (112) Shang Tzu No. 255 |
李益甄、王鈺文 | 2023/12 | 月旦財稅實務釋評 |
| 3 | 稅務訴訟職權調查義務與客觀舉證責任之關係辯證──最高行政法院110年度上字第300號判決評析【學習式判解評析】 Discussion on the Relationship between the Inquisitorial Investigation and the Objective Burden of Proof in Tax Litigation: Focusing on the Administrative Judgment of Supreme Administrative Court (110) Shang-Zi No. 300 |
李益甄、楊宛萱 | 2023/11 | 月旦財稅實務釋評 |
| 4 | 論房屋稅之通案式類型化評價方法與租稅公平原則──以臺北高等行政法院110年度訴字第1374號判決為中心【學習式判解評析】 The General Classified Evaluation Method of House Tax and the Principle of Tax Fairness: Focusing on the Taipei High Administrative Court (110) Su Tzu No. 1374 |
李益甄、高于亭 | 2023/08 | 月旦財稅實務釋評 |
| 5 | 論土地稅法2年期間重購退稅要件之適用──以最高行政法院110年度上字第85號判決為中心【學習式判解評析】 The Application of Tax Refund Articles in Land Tax Act for Land Reacquisition within Two Years: A Case Study of the Supreme Administrative Court Judgement in 110, Case No. Shang 85 |
李益甄、郭芝明 | 2023/06 | 月旦財稅實務釋評 |
| 6 | 土地稅法第55條之1核課期間之起算點──以最高行政法院110年度上字第133號判決為中心【學習式判解評析】 The Commencement Date of the Period for Assessment Set by Land Tax Act Article 55-1: Focusing on the Supreme Administrative Court Judgment (110) Shang Tzu No. 133 |
李益甄、陳芃諭 | 2023/04 | 月旦財稅實務釋評 |
| 7 | 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 |
| 8 | 環保、勞工、食安重大違法對投資抵減租稅優惠之影響【月旦時論】 The Impact of Serious Violations of Environmental, Labor, and Food Laws on Investment Tax Credits |
李益甄、陳柏霖 | 2022/12 | 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 | 含咖啡因成分的稀釋天然果蔬汁之貨物稅課徵──評釋財政部111年5月31日台財稅字第11100516380號令【月旦時論】 Commodity Tax on Diluted Natural Fruit or Vegetable Juice which Contained Caffeine |
李益甄、李友晟 | 2022/08 | 月旦財稅實務釋評 |
