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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
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