查詢結果:共有 22 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
11 | 有價證券借貸(借券)之課稅規定【法規解讀】 The Tax Regulation of Security Lending |
朱書宜 | 2022/11 | 月旦財稅實務釋評 |
12 | 贈與節稅小妙招──無償共同持有之稅務解析【月旦時論】 Gift Tax Mitigation: The Analysis of Without Consideration for Co-Ownership |
廖建勛、陳揚仁 | 2022/10 | 月旦財稅實務釋評 |
13 | 析論夫妻財產制與遺產稅、房地合一稅之關係【月旦時論】 Talking about the Relationship between Matrimonial Property System and Inheritance Tax and House and Land Transactions Income Tax |
簡英宗 | 2022/06 | 月旦財稅實務釋評 |
14 | 被繼承人所遺存款繳納遺產稅評析【法規解讀】 Payment of Estate Tax by the Decedent's Deposit |
李秉謙 | 2022/05 | 月旦財稅實務釋評 |
15 | 農地傳承──租稅實務【月旦時論】 Taxation Practice of Farmland Inheritance |
陳麗玲 | 2022/02 | 月旦財稅實務釋評 |
16 | 實物抵繳遺產稅之法令及實務【法規解讀】 Laws and Practices of Estate Tax Payment in Mind |
吳鳳琴 | 2022/01 | 月旦財稅實務釋評 |
17 | 個人在投保年金保險各種給付之稅負解析【月旦時論】 Tax Obligation of Individual Annuities Payments |
陳心儀 | 2021/09 | 月旦財稅實務釋評 |
18 | 析論時價得否以實價或市價替代【月旦時論】 If Current Price of Housing Can Be Replaced with Real Price or Market Price |
簡英宗 | 2021/02 | 月旦財稅實務釋評 |
19 | 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 |
20 | 以公共設施保留地為自益信託財產之遺產稅課徵—兼評高雄高等行政法院107年度訴更二字第8號行政判決【月旦時論】 A Study on Estate Tax of the Self-benefit Trust Property of Land Reserved for Public Facilities-Comment on the Kaohsiung High Administrative Court Judgment of Case (107)-Su-Geng-2-No.8 |
黃劭彥、石秋玲、許義忠 | 2020/11 | 月旦財稅實務釋評 |