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查詢：稅收超徵
查詢：稅收超徵 查詢結果：共有 4 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 隱藏版的還稅於民──論企業費用加成減除的租稅優惠【月旦時論】 Hidden Version of Tax Return: Discuss of the Tax Incentive Deducted from the Increase Of Business Expense |
黃琪媖 | 2023/05 | 月旦財稅實務釋評 |
| 2 | 超徵款項的用途──宜還稅於民？還是減債為先？【月旦時論】 Taxation Beyond Budget Planning Which Shall Refund to People after All? Or Debt Reducing In Priority? |
許一娟、柯淑玲 | 2023/05 | 月旦財稅實務釋評 |
| 3 | 「疫後強化經濟與社會韌性及全民共享經濟成果特別條例」之立法評析(一)──「稅收超徵」之概念與辯證【月旦時論】 Legislation Commentary on the Special Law of Post-Epidemic Strengthen the Economy and Social Tenacity and All People Share Economic Achievements (1): The Conception and Dialectical of Over Imposition |
廖欽福 | 2023/04 | 月旦財稅實務釋評 |
| 4 | 稅收超徵的財政紀律觀點與解決問題之道【月旦時論】 Surplus Tax Revenue from a Fiscal Discipline Perspective and Its Solution |
石恩銘、陳國樑 | 2023/02 | 月旦財稅實務釋評 |
