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首頁查詢:量能課稅原則

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 小規模營業人營業稅制對國家稅基之侵蝕【法規解讀】
Taiwan Is Now Facing an Erosion of the National Tax Base Due to the Impact of the Business Tax Systems for Small-scale Profit-seeking Enterprise
李冠陞   2024/02  月旦財稅實務釋評
2 公共設施保留地法律與稅務爭議解析──最高行政法院111年度上字第561號判決【月旦時論】
Analysis of Legal and Tax Disputes on Reserved Land for Public Facilities: The Judgment of the Supreme Administrative Court (110) Shang Tzu No. 561
林盟仁   2023/10  月旦財稅實務釋評
3 我國免稅額、扣除額、特別扣除額之問題分析(三)──德國與臺灣薪資特別扣除額認列評析【月旦時論】
Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (III): Analysis of Special Deductions in Germany and Taiwan Deductions
魏馬哲謝如蘭   2023/09  月旦財稅實務釋評
4 人壽保險之要保人與生存保險金受益人不同時應課什麼稅?【月旦時論】
What Taxes Should Be Imposed When the Policyholder and the Living Beneficiary of a Life Insurance Policy Are Different Individuals?
龍海明   2023/06  月旦財稅實務釋評
5 德國所得稅法職業上工具支出必要費用之最新發展【月旦時論】
The Current Development on the Deduction of the Vocational Tool Expenses as Income-related Expenses in the German Income Tax Act
許家豪   2022/11  月旦財稅實務釋評
6 所得稅法第15條之1修正草案之建議(一)【月旦時論】
Proposal for a Draft Amendment to Article 15-1 of the Income Tax Act (I)
蔡國勝   2022/11  月旦財稅實務釋評
7 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
8 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
9 評析我國所得稅法中進修訓練必要費用之減除──以比較德國所得稅法之角度為中心【月旦時論】
A Gross Analysis on the Deduction of the Upgrading Training Expenses as Income-related Expenses in the Income Tax Act: Comparing with the German Income Tax Act as Principle
許家豪   2022/08  月旦財稅實務釋評
10 所得稅法盈虧互抵之「如期申報」要件──以最高行政法院109年度上字第632號判決為中心【學習式判解評析】
"Declaration in Time" as a Legal Requirement of Offset between Profits and Losses under the Income Tax Act Focusing on the Supreme Administrative Court Judgment (109) Shang Tzu No. 632
李益甄陳柏霖   2022/05  月旦財稅實務釋評
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