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 | 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 |
2 | 依法律納稅包括自治條例【月旦時論】 Pay Taxes in Accordance With Law, The Law Includes Self-Governance Articles |
黃俊杰 | 2023/11 | 月旦財稅實務釋評 |
3 | 稅捐規避立法與案例解析【月旦時論】 Tax Avoidance and the Taxpayer Rights Protection Act |
黃俊杰 | 2022/11 | 月旦財稅實務釋評 |
4 | 總額主義及推計課稅合法性之司法審查──最高行政法院判決109年度上字第565號【學習式判解評析】 The Judicial Review of the Theory of Issues and Imputed Taxation: Comment on the Supreme Administrative Court Judgment No. 565 in 2020 |
黃若清 | 2022/07 | 月旦財稅實務釋評 |
5 | 房地合一稅就預售屋買賣之「成交價額」應如何認定?【月旦時論】 The Issues of How to Determine the Transaction Value of Pre-sold House Sales under the House and Land Transactions Income Tax |
黃若清 | 2022/06 | 月旦財稅實務釋評 |
6 | 裁罰符合責罰相當原則──我國扣繳制度修正建議【月旦時論】 Penalty Fine Complies With Principle of Equivalence: Suggestions for Amending Taiwan's Withholding System |
林巨峯 | 2022/02 | 月旦財稅實務釋評 |
7 | 外匯資金課稅查核之探討【月旦時論】 The Study on Taxation of Exchange |
曾邑倫 | 2021/06 | 月旦財稅實務釋評 |
8 | 稅捐執行之正當行政程序【月旦時論】 The Due Process of Law in Tax Enforcement |
黃俊杰 | 2021/04 | 月旦財稅實務釋評 |
9 | 貨物稅推計課稅之爭議──以最高行政法院109年度判字第596號判決為例【學習式判解評析】 Dispute about Tax Estimation on Commodity Tax: Inspiration from the Judgement of Supreme Administrative Court No. 596 Pan in 2020 |
黃郁升 | 2021/04 | 月旦財稅實務釋評 |
10 | 納稅者權利保護法玩真的嗎?從最高行政法院108年判字第391號行政判決看納保法對稽徵實務之衝擊【月旦時論】 Does The Taxpayer Rights Protection Act Work? The impact on tax audit from the judgement of Supreme Administrative Court No. 391 Pan in 2019 |
黃郁升 | 2020/04 | 月旦財稅實務釋評 |