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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 |
|---|---|---|---|---|
| 71 | 人壽保險之要保人與生存保險金受益人不同時應課什麼稅？【月旦時論】 What Taxes Should Be Imposed When the Policyholder and the Living Beneficiary of a Life Insurance Policy Are Different Individuals? |
龍海明 | 2023/06 | 月旦財稅實務釋評 |
| 72 | 我國免稅額、扣除額、特別扣除額之問題分析(一)──量能課稅主觀淨額原則的運用【月旦時論】 Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (I): Subjective Net Quantitative Taxation Application of the Principle |
魏馬哲、謝如蘭 | 2023/06 | 月旦財稅實務釋評 |
| 73 | 隱藏版的還稅於民──論企業費用加成減除的租稅優惠【月旦時論】 Hidden Version of Tax Return: Discuss of the Tax Incentive Deducted from the Increase Of Business Expense |
黃琪媖 | 2023/05 | 月旦財稅實務釋評 |
| 74 | 贈與未上市（櫃）股票涉及贈與稅案例解析【月旦時論】 Analysis of Gift Tax Cases Involving Gifts of Unlisted and Unregistered Stocks |
黃冠璋 | 2023/05 | 月旦財稅實務釋評 |
| 75 | 超徵款項的用途──宜還稅於民？還是減債為先？【月旦時論】 Taxation Beyond Budget Planning Which Shall Refund to People after All? Or Debt Reducing In Priority? |
許一娟、柯淑玲 | 2023/05 | 月旦財稅實務釋評 |
| 76 | 個人房地合一稅非自願性交易適用爭議之探討【月旦時論】 Discussion on the Application Dispute of the Involuntary Transaction of House and Land Transactions Income Tax |
吳鳳琴 | 2023/05 | 月旦財稅實務釋評 |
| 77 | 論受控外國企業制度對所得稅負之影響【月旦時論】 A Study on Impact of Controlled Foreign Company (CFC) Rule on Income Tax |
黃若清 | 2023/05 | 月旦財稅實務釋評 |
| 78 | 所得稅法第15條之1修正草案之建議(二)【月旦時論】 Proposal for a Draft Amendment to Article 15-1 of the Income Tax Act (II) |
蔡國勝 | 2023/05 | 月旦財稅實務釋評 |
| 79 | 論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普發現金條款【月旦時論】 Discuss the Universal Cash Handout of Special Act for Enhancing Post-pandemic Economic and Social Resilience and National Sharing Economy Achievement |
廖元慶 | 2023/05 | 月旦財稅實務釋評 |
| 80 | 執行義務人財產之困難【月旦時論】 It Is Difficult that Enforcing Taxpayer's Property |
月旦財稅實務釋評編輯部 | 2023/04 | 月旦財稅實務釋評 |
