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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
41 後疫情時代營利事業分期繳稅規定【月旦時論】
Post Pandemic Corporation Tax Installment Rule
連毅昇   2023/10  月旦財稅實務釋評
42 兼營投資業務營業人適用直接扣抵法之未核課確定案件【月旦時論】
Pending Final Decision Cases of Application of the Direct Deduction Method for Concurrent Investment Business Entities
陳志愷   2023/10  月旦財稅實務釋評
43 公共設施保留地法律與稅務爭議解析──最高行政法院111年度上字第561號判決【月旦時論】
Analysis of Legal and Tax Disputes on Reserved Land for Public Facilities: The Judgment of the Supreme Administrative Court (110) Shang Tzu No. 561
林盟仁   2023/10  月旦財稅實務釋評
44 保留受益人異動權之他益信託遺產稅核課爭議──以最高行政法院110年度上字第501判決出發【月旦時論】
Controversy over the Estate Tax Assessment with Beneficiary Amendment Rights: Based on the Supreme Administrative Court's Decision No. 110, Case No. Shang 501
黃冠璋   2023/10  月旦財稅實務釋評
45 解析都市更新之不動產稅賦【月旦時論】
Analysis of Real Estate Taxes in Urban Renewal
劉維真   2023/10  月旦財稅實務釋評
46 歐盟反詐欺局對海關詐欺之調查【月旦時論】
The Investigation of European Anti-Fraud Office (OLAF) on Customs Fraud
歐陽弘馬承佑   2023/10  月旦財稅實務釋評
47 我國免稅額、扣除額、特別扣除額之問題分析(三)──德國與臺灣薪資特別扣除額認列評析【月旦時論】
Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (III): Analysis of Special Deductions in Germany and Taiwan Deductions
魏馬哲謝如蘭   2023/09  月旦財稅實務釋評
48 租稅課稅處分之停止執行【月旦時論】
The Tax Assessment of the Suspension of Enforcement
蔡國勝   2023/09  月旦財稅實務釋評
49 房地合一稅制2.0對財富傳承規劃之挑戰【月旦時論】
The Challenge of House and Land Transactions Income Tax 2.0 to Wealth Inheritance Planning
王明勝   2023/09  月旦財稅實務釋評
50 非都市土地依法編定之農業用地課徵田賦探討【月旦時論】
A Discussion on Non-urban Land Designated as Agricultural Land by Law shall be Subject to Agricultural Land Tax
林佳億   2023/09  月旦財稅實務釋評
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