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查詢： 查詢結果：共有 287 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 171 | 進口貨物完稅價格之認定基準與行政調查──簡評高雄高等行政法院108年度訴更一字第9號判決【爭點解析】 The Judgement Standard and Administrative Investigation of Customs Value of the Imported Goods: Comments on the (108) Su-geng(I) No. 9 Decision Rendered by the Kaohsiung High Administrative Court |
周逸濱、魯忠翰 | 2021/11 | 月旦財稅實務釋評 |
| 172 | 所得稅法增訂實質移轉房地之股權交易規定評析【月旦時論】 Comment on the Regulations of the Transactions of the Shares or Capital for Income Tax Act |
連世昌 | 2021/10 | 月旦財稅實務釋評 |
| 173 | 房地合一課徵所得稅申報作業要點應注意事項【月旦時論】 Points for Attention in the Homework of Income Tax Declaration for the Combination of Real Estate and Land |
梁建道 | 2021/10 | 月旦財稅實務釋評 |
| 174 | 營業稅銷售額之認定與協力義務——最高行政法院109年度上字第780號判決評釋【爭點解析】 Recognition of Sales Amounts in VAT and Obligation to Assist: Comment on the Supreme Administrative Court Judgment No. 780 in 2019 |
桂祥晟 | 2021/10 | 月旦財稅實務釋評 |
| 175 | 自然人與法人房東之租賃住宅租稅優惠政策探討【月旦時論】 The Rental Housing Tax Preference Policy for the Individual and Corporation Landlords |
楊文瑞、朱振華、蔡子程 | 2021/10 | 月旦財稅實務釋評 |
| 176 | 公司負責人對於公司租稅債務的法律責任──從行政執行法第24條第4款談起【月旦時論】 The Legal Responsibility Regarding the Company's Tax Debt for the Person in Charge of a Company: Starting with Article 24, Paragraph 4, of the Administrative Execution Act |
吳任偉 | 2021/10 | 月旦財稅實務釋評 |
| 177 | 地方稅小額欠稅執行之稽徵成本與租稅公平【月旦時論】 Levy Costs and Tax Fairness in the Enforce of Small Arrears of Local Taxes |
沈政安 | 2021/10 | 月旦財稅實務釋評 |
| 178 | 營業稅違章記次之研究【月旦時論】 Study on the Count of Business Tax Violation Number |
月旦財稅實務釋評編輯部 | 2021/10 | 月旦財稅實務釋評 |
| 179 | 營業稅法第52條之性質研析【法規解讀】 Analysis on the Quality of Article 52 of the Business Tax Act |
月旦財稅實務釋評編輯部 | 2021/10 | 月旦財稅實務釋評 |
| 180 | 私設通路如何連結法定空地？得否免徵地價稅？──最高行政法院109年度上字第1013號判決簡析【爭點解析】 How Does the Private Passages Connect to the Statutory Vacant Space, and Can It Be Exempted from the Land Value Tax? Comment on the Supreme Administrative Court Judgment No. 1013 in 2020 |
鄧輝鼎 | 2021/09 | 月旦財稅實務釋評 |
