首頁
查詢：
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 |
|---|---|---|---|---|
| 61 | 人壽保險不計入遺產總額判斷標準──以保險是否具備「定額給付性質」為中心【月旦時論】 Judgment Criteria for What Kind of Life Insurance Shall Exclude from the Gross Estate: Centered on Whether Life Insurance Fixed Sums |
李家蔚 | 2023/07 | 月旦財稅實務釋評 |
| 62 | 受控外國企業制度實施之挑戰【月旦時論】 Challenges in the Implementation of Controlled Foreign Corporation (CFC) System |
王明勝 | 2023/07 | 月旦財稅實務釋評 |
| 63 | 贈與規劃與稅捐規避行為之探討──評釋最高行政法院109年裁字第383號裁定【月旦時論】 Discussion over Gift Planning and Tax Avoidance Behavior: Analysis of Supreme Administrative Court Ruling (109) Caizi No. 383 |
連世昌 | 2023/07 | 月旦財稅實務釋評 |
| 64 | 我國免稅額、扣除額、特別扣除額之問題分析(二)──量能課稅客觀淨額原則的應用【月旦時論】 Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (II): Objective Net Quantitative Taxation Application of the Principle |
魏馬哲、謝如蘭 | 2023/07 | 月旦財稅實務釋評 |
| 65 | 從國際經驗評估是否調降或取消金融業營業稅【月旦時論】 Assessing the International Experience to Determine Whether to Reduce or Eliminate the Financial Industry Business Tax |
潘俊男 | 2023/07 | 月旦財稅實務釋評 |
| 66 | 房屋稅課稅稅基（房屋標準價格）評定因素之適法性分析【月旦時論】 Legal Analysis on Evaluation Factors in House Taxation Base |
陳明燦 | 2023/06 | 月旦財稅實務釋評 |
| 67 | 受控外國企業稅制對營利事業海外投資損益認列之影響【月旦時論】 The Impact of Controlled Foreign Corporation (CFC) Tax System on the Recognition of Profit and Loss from Overseas Investment of Profit-Seeking Enterprises |
陳志愷 | 2023/06 | 月旦財稅實務釋評 |
| 68 | 土地增值稅法上有償與無償移轉之探討──評釋最高行政法院109年上字第704號判決【月旦時論】 Discussion over Transfer With or Without Compensation of Land Value Increment Tax: Analysis of Supreme Administrative Court Judgement (109) Shangzi No.704 |
連世昌 | 2023/06 | 月旦財稅實務釋評 |
| 69 | 刑事沒收財產之遺產稅申報與核課【月旦時論】 The Declaration and Assessment Period for Estate Tax on Confiscated Property |
董斯平 | 2023/06 | 月旦財稅實務釋評 |
| 70 | 土地整體開發方式之租稅分析【月旦時論】 Taxation Analysis of Overall Land Development |
劉維真 | 2023/06 | 月旦財稅實務釋評 |
