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查詢： 查詢結果：共有 60 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 11 | 營業稅法第51條規定所稱虛報進項稅額之研析【法規解讀】 Analysis on the False Input Tax of Article 51 of the Business Tax Act |
月旦財稅實務釋評編輯部 | 2022/12 | 月旦財稅實務釋評 |
| 12 | 稅捐稽徵法時效不完成之案例研討【法規解讀】 Case Study on the Unexpired Statute of Limitations of the Tax Collection Act |
月旦財稅實務釋評編輯部 | 2022/10 | 月旦財稅實務釋評 |
| 13 | 營業稅違章案件之擇一從重研析──以漏開統一發票為例【法規解讀】 Study of the Most Severe Penalty on Business Tax Violation: Taking Failed to Issue Uniform Invoices as an Example |
月旦財稅實務釋評編輯部 | 2022/08 | 月旦財稅實務釋評 |
| 14 | 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 |
| 15 | 退稅請求權之前世今生──以最高行政法院107年度判字第340號判決為例【月旦時論】 Past and Present of the Right to Claim a Tax Refund of Overpaid Tax Due to Borrowing Others Name for Registration: Take Supreme Administrative Court Judgment (109) No.340 as an Example |
月旦財稅實務釋評編輯部 | 2022/07 | 月旦財稅實務釋評 |
| 16 | 營業稅法第16條所稱價額外收取一切費用之研析──從最高行政法院109年度上字第655號判決談起【法規解讀】 Analysis on Any Charges Collected Other Than the Sales Amount of Article 16 of the Business Tax Act: From the Judgment of the Supreme Administrative Court (109) Shang Tzu No. 655 |
月旦財稅實務釋評編輯部 | 2022/06 | 月旦財稅實務釋評 |
| 17 | 稅捐稽徵法第28條退稅請求權時效修法之評析【月旦時論】 Comment of Limitations for the Right to Claim Tax Refund in Article 28 of the Tax Collection Act |
月旦財稅實務釋評編輯部 | 2022/05 | 月旦財稅實務釋評 |
| 18 | 稅捐稽徵法第21條修正解析──以時效不完成為範圍【月旦時論】 Analysis on the Amendment of Article 21 of the Tax Collection Act: Taking Unexpired Statute of Limitations as the Scope of Research |
月旦財稅實務釋評編輯部 | 2022/04 | 月旦財稅實務釋評 |
| 19 | 稅捐稽徵法第22條修正解析──以概括事由為範圍【法規解讀】 Analysis of the Amendment to Article 22 of the Tax Collection Law: Taking the General Reason as the Scope of Research |
月旦財稅實務釋評編輯部 | 2022/03 | 月旦財稅實務釋評 |
| 20 | 稅法加徵滯納金之疑義研析【法規解讀】 Research and Analysis of the Doubts about the Delinquent Payment in Tax Law |
月旦財稅實務釋評編輯部 | 2022/02 | 月旦財稅實務釋評 |
