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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 |
|---|---|---|---|---|
| 31 | 營利事業免稅所得相關成本費用損失分攤辦法爭議案例介紹【月旦時論】 Introduction to Disputes over Rules for Allocation of Costs and Losses Related to Tax: Free Income of Profit-Making Enterprises |
梁建道 | 2023/12 | 月旦財稅實務釋評 |
| 32 | 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(一)【月旦時論】 Do We Have Marriage Penalty?－ Talking about Marriage Penalty and Marriage Tax Savings Benefits of Individual Income Tax (I) |
黃琦文、夏翊翔 | 2023/12 | 月旦財稅實務釋評 |
| 33 | 遺產管理人怎麼會是遺產稅的納稅義務人？【月旦時論】 How Can an Estate Administrator Be a Taxpayer of Inheritance Tax? |
林文舟 | 2023/11 | 月旦財稅實務釋評 |
| 34 | 從租稅法律主義評析房地合一稅持有期間之計算【月旦時論】 Comment on the Calculation of the Holding Period of House and Land Transactions Income Tax from the Principle of Taxation Law |
連世昌 | 2023/11 | 月旦財稅實務釋評 |
| 35 | 建物出售所座落基地適用自用住宅用地特別稅率核課土地增值稅法律問題分析【月旦時論】 Legal Analysis of Special Tax Rates for Land Value Increment Tax on Land where Buildings Are Sold |
陳明燦 | 2023/11 | 月旦財稅實務釋評 |
| 36 | 依法律納稅包括自治條例【月旦時論】 Pay Taxes in Accordance With Law, The Law Includes Self-Governance Articles |
黃俊杰 | 2023/11 | 月旦財稅實務釋評 |
| 37 | 涉外繼承事件於我國遺產稅之法令適用【月旦時論】 The Application of Laws to Succession Matters Involving Foreign Elements on ROC Estate Tax |
董斯平 | 2023/11 | 月旦財稅實務釋評 |
| 38 | 人壽保險之全殘保險金是所得嗎？【月旦時論】 Is Total Disability Insurance Benefit of Life Insurance Be Income? |
龍海明 | 2023/11 | 月旦財稅實務釋評 |
| 39 | 中國大陸數據出境的稅務風險【月旦時論】 Tax Risk of Outbound Data Transfer in Mainland China |
蔡步青 | 2023/11 | 月旦財稅實務釋評 |
| 40 | 不動產無償供他人使用設算所得課稅【月旦時論】 Assumption of Income Tax on the Use of Real Estate by Others Without Compensation |
黃源浩 | 2023/10 | 月旦財稅實務釋評 |
