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查詢：1759 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 | 再論租稅刑罰與租稅行政罰之關係【月旦時論】 Rediscussion on Relationship between Tax Criminal Penalty and Tax Administrative Penalty |
柯格鐘 | 2022/06 | 月旦財稅實務釋評 |
| 2 | 租稅刑罰與租稅行政罰之關係──從法益保護與行為階段之觀點【月旦時論】 Relationship between Tax Criminal Penalty and Tax Administrative Penalty |
柯格鐘 | 2022/04 | 月旦財稅實務釋評 |
| 3 | 房地合一稅之規避防杜條款──談所得稅法第4條之4的修正【月旦時論】 Anti-Tax Avoidance Clause of Consolidated Housing and Land Tax: Focus on Amendment to Article 4-4 of Income Tax Law |
柯格鐘 | 2021/09 | 月旦財稅實務釋評 |
| 4 | 論營所稅之擴大書審制與中小型企業所得課稅法制 【月旦時論】 On Expanded Application of the "Audit-by-Reviewing-Tax-Returns" System and Legal Proposal for Enterprises Income Taxation of SMEs in Taiwan |
柯格鐘 | 2021/05 | 月旦財稅實務釋評 |
| 5 | 論有限合夥型私募股權基金之表現費課稅【月旦時論】 Taxation on Carried Interest of the Limited Partnership Private Equity Funds |
柯格鐘、林敬根 | 2020/07 | 月旦財稅實務釋評 |
| 6 | 稅捐規避之判斷、核課期間與起算點──以農地即將公用徵收前夕之移轉贈與為例【月旦時論】 On Judgment of Tax Avoidance Behavior, Period of Taxation, and Its Starting Point of Taxation Period |
柯格鐘 | 2020/01 | 月旦財稅實務釋評 |
