查詢結果:共有 54 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
41 | 拍賣品分離課稅恐圖利富人,對藝術家無益【法規解讀】 Separate Taxation on Art at Auctions Only Benefits the Rich But Is Useless for the Artists |
吳俊志 | 2021/02 | 月旦財稅實務釋評 |
42 | 繳納通知文書之查對更正【法規解讀】 The Review and Correction of the Payment Notice |
月旦財稅實務釋評編輯部 | 2021/01 | 月旦財稅實務釋評 |
43 | 購買節能電器退還減徵貨物稅稅額相關規定【法規解讀】 Regulations of Refunding Reduced Commodity Tax Amount in Purchasing Eco-Friendly Appliances |
月旦財稅實務釋評編輯部 | 2020/12 | 月旦財稅實務釋評 |
44 | 核釋專科以上學校辦理產學合作收入免營業稅之規定【法規解讀】 Sales Tax Regulation for the College Degree or Above Go Through the Revenue of Industry-Academia Cooperation |
月旦財稅實務釋評編輯部 | 2020/11 | 月旦財稅實務釋評 |
45 | 農地免納遺產及贈與稅之介紹【法規解讀】 Introduction of Farmland Deduction Respect of Estate and Gift Tax |
吳鳳琴 | 2020/10 | 月旦財稅實務釋評 |
46 | 因違反稅法上義務所得利益之探討【法規解讀】 A Study on Benefits Gained from Contravening Tax Obligation |
月旦財稅實務釋評編輯部 | 2020/09 | 月旦財稅實務釋評 |
47 | 領不到死亡人壽保險金還要繳遺產稅?【法規解讀】 Does Non-Beneficiary of Life Insurance also Pay the Estate Tax? |
黃郁升 | 2020/08 | 月旦財稅實務釋評 |
48 | 營運困難營業人如何申請退還溢付之營業稅【法規解讀】 How do Business Entity with Operation Difficulty Apply for Overpaid Business Tax |
黃琪媖 | 2020/07 | 月旦財稅實務釋評 |
49 | 防疫隔離期間給薪——薪資費用加倍減除【法規解讀】 The Salary Paid During Employees’Disease Prevention Isolation Leave Period May Deduct 200% of Their Salary Payment from an Entity’s Taxable Income in The Current Year |
吳鳳琴 | 2020/06 | 月旦財稅實務釋評 |
50 | 境外電商開立雲端發票疑義【法規解讀】 Discussion on Offshore Electronic Service Suppliers issuing cloud invoices |
黃郁升 | 2020/05 | 月旦財稅實務釋評 |