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查詢：【月旦時論】
查詢：【月旦時論】 查詢結果：共有 319 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 保單價值準備金權利歸屬及強制執行之研析──從遺產稅捐債權出發【月旦時論】 A Study on the Ownership and Enforcement of Insurance Contract Non-Forfeiture Value: From the Inheritance Tax |
黃冠璋 | 2303/03 | 月旦財稅實務釋評 |
| 2 | 囤房稅2.0之觀察重點【月旦時論】 Key Point to Observe in House Hoarding Tax 2.0 |
沈政安 | 2024/04 | 月旦財稅實務釋評 |
| 3 | 租金支出從列舉扣除額轉為特別扣除額之解析【月旦時論】 Analysis on the Conversion of Rental Expenses from Itemized Deductions to Special Deductions |
封昌宏 | 2024/04 | 月旦財稅實務釋評 |
| 4 | 民事法請求權與租稅法之調和──以「本於遲延利息所生營業稅之損害賠償請求」為例【月旦時論】 Coordinating Civil Claims and Tax Law: An Analysis of Damages Claims Arising from Value-added Tax on Moratory Interest |
林秉衡 | 2024/04 | 月旦財稅實務釋評 |
| 5 | 婚姻是否有懲罰稅？──談結婚後之綜所稅節稅利益與稅負懲罰(二)【月旦時論】 Do We Have Marriage Penalty?－ Talking about Marriage Penalty and Marriage Tax Savings Benefits of Individual Income Tax (II) |
黃琦文、夏翊翔 | 2024/04 | 月旦財稅實務釋評 |
| 6 | 稅捐法的規範階層及時間脈絡──以外企退稅請求權的時效為例【月旦時論】 Tax Refund Limitations and Tax Treaty Exemption: Explanation of Foreign Tax Refund |
黃士洲 | 2024/04 | 月旦財稅實務釋評 |
| 7 | 一年多次盈餘分派之法定盈餘公積提列與未分配盈餘課稅解析【月旦時論】 Analysis of the Legal Earned Surplus Reserve Withdrawal and Undistributed Earnings Tax Issues for the Multiple Earnings Distribution Policy in a Year |
梁建道 | 2024/04 | 月旦財稅實務釋評 |
| 8 | 法人平台媒合不動產借貸適法性之研析(一)【月旦時論】 An Analysis on the Legality of Matchmaking Real Estate Lending by Corporate Platforms (I) |
林清汶 | 2024/03 | 月旦財稅實務釋評 |
| 9 | 生前贈與視為遺產之研究(一)【月旦時論】 The Study of the Consideration of Gifts as Inheritance (I) |
黃俊杰 | 2024/03 | 月旦財稅實務釋評 |
| 10 | 租賃住宅之租稅優惠評析【月旦時論】 An Analysis of Tax Incentives For Rental Housing |
劉維真 | 2024/03 | 月旦財稅實務釋評 |
