查詢結果:共有 6 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 個人經營網拍課徵營業稅之眉角──以最高行政法院110年度上字第369號判決為例【爭點解析】 | 黃郁升 | 2023/04 | 月旦財稅實務釋評 |
2 | 從事境外代購是否構成營業稅納稅義務人之探討?──最高行政法院判決108年度判字第40號評析【爭點解析】 A Study On Whether Overseas Surrogate Shopping May Be Taxpayers Of Business Tax: Comment on the Supreme Administrative Court Judgment No. 40 in 2019 |
黃若清 | 2022/10 | 月旦財稅實務釋評 |
3 | 自用住宅用地供營業人辦理稅籍登記仍可適用優惠稅率的省思【月旦時論】 Reflections on the Preferential Tax Rate Applicable to Self-Use Residential Land for Business Owners to Apply for Tax Registration |
鄧輝鼎 | 2022/02 | 月旦財稅實務釋評 |
4 | 藥局銷售貨物之課稅規定暨主持藥師綜合所得稅申報案例解析【月旦時論】 The Regulation of Pharmacy Goods Sales Tax & the Case Analysis of Host Pharmacist’s Individual Income Tax Declaration |
胡宗奇 | 2021/01 | 月旦財稅實務釋評 |
5 | 網拍業者不可不知的課稅規定與查核案例解析【月旦時論】 Taxation Regulations and Verification Cases for Online Auction that You Must Know |
胡宗奇 | 2020/11 | 月旦財稅實務釋評 |
6 | 重整完成裁定對於稅捐機關變更或註銷稅籍登記之拘束——以最高行政法院106年判字第31號行政判決為例【爭點解析】 A Decision of Tax Authority as to Applying for Modification of Registration or Cancellation of Registration is Bound by the Court Ruling of Recognition of the Completion of the Reorganization: Comment on the Judgment of the Supreme Administrative Court No. 31 Pan in 2017 |
林榮華 | 2020/03 | 月旦財稅實務釋評 |