首頁
查詢：
查詢： 查詢結果：共有 19 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 11 | 公共設施保留地為自益信託財產之遺產稅探討【月旦時論】 Discussion on the Estate Tax of the Self-benefit Trust Property of Land Reserved for Public Facilities |
月旦財稅實務釋評編輯部 | 2022/07 | 月旦財稅實務釋評 |
| 12 | 證券交易法律關係之嗣後變動對證券交易稅之影響──兼論稅捐稽徵法第28條之修正【月旦時論】 The Impact of Subsequent Changes in the Legal Relationship of Securities Transactions on the Securities Transaction Tax: With Discussions of the amendment to Article 28 of the Tax Collection Law |
李叡迪 | 2022/03 | 月旦財稅實務釋評 |
| 13 | 個人以自有土地參與合建分售時會被認屬「營利事業」嗎？——最高行政法院107年度判字第697號判決評析【爭點解析】 The Possibility of Being Regard as "Profit-Seeking Enterprise" When Individuals Take Part in the Cooperation of Building Architecture: Comment on the Supreme Administrative Court Judgment No. 697 in 2018 |
黃若清 | 2022/01 | 月旦財稅實務釋評 |
| 14 | 實質課稅原則在人壽保險金案例中之遺產稅適用──以最高行政法院101年度判字第201號行政判決為例【爭點解析】 The Substance over Form Principle in Application of the Estate Tax of Life Insurance Proceeds: Comment on the Judgment of the Supreme Administrative Court No. 201 Pan in 2012 |
林榮華 | 2021/08 | 月旦財稅實務釋評 |
| 15 | 股權移轉於適用房地合一稅2.0課徵問題之探討 【月旦時論】 Discussion of House and Land Transactions Income Tax 2.0 on the Stock Transferring |
王明勝 | 2021/05 | 月旦財稅實務釋評 |
| 16 | 理財規劃或稅捐規避？——最高行政法院100年度判字第1589號行政判決【學習式判解評析】 Wealth Management or Tax Avoidance? —the judgment of the Supreme Administrative Court (100) Pan Tzu No. 1589 |
李秉謙 | 2020/12 | 月旦財稅實務釋評 |
| 17 | 企併記存土地增值稅之性質—臺中高等行政法院108年度訴字第259號行政判決評析【學習式判解評析】 Definition of Recording Land Value Increment Tax According to Business Mergers and Acquisitions Act |
吳俊志 | 2020/11 | 月旦財稅實務釋評 |
| 18 | 人壽保險給付實質課稅，誰是納稅義務人？【月旦時論】 The Principle of Substantive Taxation Applies to Life Insurance Payments, Who Is the Taxpayer? |
封昌宏 | 2020/10 | 月旦財稅實務釋評 |
| 19 | 遺產稅租稅規避與回溯調整之爭議──以最高行政法院108年判字第117號行政判決為中心【學習式判解評析】 The dispute over Tax Evasion and Retrospective Adjustment of Estate tax Based on the judgement of the Supreme Administrative Court (108) Pan Tzu No. 117 |
王明勝、林皇伶 | 2020/03 | 月旦財稅實務釋評 |
