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首頁查詢:李秉謙

查詢結果:共有 12 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 營業稅「境內銷售行為」與「境內營業人」之判斷──最高行政法院有關判決之整理【爭點解析】
Definition of ""Domestic Sales"" and ""Domestic Business Entities"" for Value-added and Non-value-added Business Tax Act: A Compilation of 2 Supreme Administrative Court Judegments
李秉謙   2024/04  月旦財稅實務釋評
2 認列外銷佣金支出時之客觀舉證責任──最高行政法院111年度上字第126號判決【學習式判解評析】
Objective Burden of Proof in Recognizing Expenses of Export Sales Commissions: The Judgment of the Supreme Administrative Court (111) Shang Tzu No. 126
李秉謙   2024/02  月旦財稅實務釋評
3 證券交易所得稅恢復課徵期間之課稅客體辨析──最高行政法院111年度上字第574號判決【學習式判解評析】
Analysis of the Taxable Income of The Stock Exchange Income Tax: The Judgment of the Supreme Administrative Court (111) Pan Tzu No. 574
李秉謙   2023/07  月旦財稅實務釋評
4 私設通路能減免地價稅嗎?──最高行政法院109年度上字第1013號判決【學習式判解評析】
Land Value Tax Exemption for Private Land Used for Public Passage: The Judgement of the Supreme Administrative Court (109) Pan Tzu No. 1013
李秉謙   2022/12  月旦財稅實務釋評
5 所得稅法中營利事業跨年度虧損扣除之限制──臺北高等行政法院110年度訴字第135號判決【學習式判解評析】
Limitation on Deduction for Losses Incurred in the Operation of Business in Previous Years for Profit: Making Businesses under the Income Tax Act: The Judgement of the Taipei High Administrative Court (110) Su Tzu No. 135
李秉謙   2022/09  月旦財稅實務釋評
6 租屋報稅二三事──綜合所得稅申報列舉扣除房屋租金支出【法規解讀】
Things about Tenants' Income Tax Reporting
李秉謙   2022/07  月旦財稅實務釋評
7 被繼承人所遺存款繳納遺產稅評析【法規解讀】
Payment of Estate Tax by the Decedent's Deposit
李秉謙   2022/05  月旦財稅實務釋評
8 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
9 私人承作票據貼現業務利息所得之課稅——評最高行政法院109年度上字第1033號判決【爭點解析】
Taxation of Interest Earned on Discounted Note Loans between Private Parties: The Judgment of the Supreme Administrative Court (109) Shang Tzu No. 1033
李秉謙   2021/12  月旦財稅實務釋評
10 房屋稅納稅義務人變更申請之舉證——最高行政法院108年度判字第336號判決及有關判解【學習式判解評析】
Burden of Proof in Application for Change of House Tax Taxpayer: The Judgment of the Supreme Administrative Court (108) Pan Tzu No. 336 and Related Interpretations
李秉謙   2021/07  月旦財稅實務釋評
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