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查詢： 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 |
|---|---|---|---|---|
| 21 | 中國大陸臺商退場，股東當心遭追稅【月旦時論】 Taiwanese Investors' Divestment from Mainland China: Shareholders, Beware of Potential Tax Pursuit |
鄭瑞崙 | 2024/01 | 月旦財稅實務釋評 |
| 22 | 從房市控管析論預售屋履約擔保【月旦時論】 Analysis on Presale House Performance Guarantee from Real Estate Market Control |
連世昌、陳揚仁 | 2024/01 | 月旦財稅實務釋評 |
| 23 | 土地先購後售申請退還土地增值稅與戶籍登記法律問題分析【月旦時論】 Legal Analysis of Land Increment Value Tax Refunds and Household Registration for Land Purchase and Sale |
陳明燦 | 2024/01 | 月旦財稅實務釋評 |
| 24 | 全球反避稅白熱化BEPS 2.0支柱2──我國政府的因應之道【月旦時論】 Intensification of Global Anti-Tax Avoidance: How the Taiwan Government Responds to BEPS 2.0 Pillar 2 |
黃秀貞、黃劭彥、許義忠 | 2024/01 | 月旦財稅實務釋評 |
| 25 | 小規模營業人導入行動支付適用租稅優惠之評析【月旦時論】 An Analysis of Small-Scale Business Entities Introducing Mobile Payment of Applicable Tax Incentives |
高秉澤、伍大開、石恩銘、陳國樑 | 2024/01 | 月旦財稅實務釋評 |
| 26 | 取得、開立虛設行號發票的刑事責任【月旦時論】 Criminal Liability of Getting and Issuing Invoice of Dummy Company |
吳俊志 | 2024/01 | 月旦財稅實務釋評 |
| 27 | 員工獎酬工具暨相關財務及稅務處理【月旦時論】 Employee Compensation Plan and Related Accounting & Tax Treatment |
洪嘉謙 | 2023/12 | 月旦財稅實務釋評 |
| 28 | 繼承人墊繳之遺產稅不應課徵贈與稅【月旦時論】 Estate Tax Advance-Paid by the Heir Shall Not Be Subject to Gift Tax |
林隆昌 | 2023/12 | 月旦財稅實務釋評 |
| 29 | 「疫後強化經濟與社會韌性及全民共享經濟成果特別條例」之立法評析(二)──財政民主、財政健全與財政紀律之檢驗【月旦時論】 Legislation Commentary on the Special Law of Post-Epidemic Strengthen the Economy and Social Tenacity and All People Share Economic Achievements (II): Inspection of the Fiscal Democracy, Fiscal Soundness and Fiscal Discipline |
廖欽福 | 2023/12 | 月旦財稅實務釋評 |
| 30 | 論以繼承為取得原因於個人房地合一稅之課徵【月旦時論】 Analysis of Consolidated Housing and Land Tax by Inheritance as the Acquisition Reason |
謝寧婕 | 2023/12 | 月旦財稅實務釋評 |
