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查詢： 查詢結果：共有 13 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 11 | 所得稅法盈虧互抵之「如期申報」要件──以最高行政法院109年度上字第632號判決為中心【學習式判解評析】 "Declaration in Time" as a Legal Requirement of Offset between Profits and Losses under the Income Tax Act Focusing on the Supreme Administrative Court Judgment (109) Shang Tzu No. 632 |
李益甄、陳柏霖 | 2022/05 | 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 | 營利事業盈虧互抵為租稅優惠或是量能課稅？ ──以最高行政法院108年度判字第262號判決為中心【爭點解析】 Offset between Profits and Losses of Enterprise Is a Tax Concessions or the Principle of Taxable Capacity? |
陳揚仁 | 2021/02 | 月旦財稅實務釋評 |
