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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 |
|---|---|---|---|---|
| 111 | 比特幣貨幣性質概念之再商榷【月旦時論】 A Review of the Legal Nature of Bitcoin |
廖崇宏 | 2022/10 | 月旦財稅實務釋評 |
| 112 | 從事境外代購是否構成營業稅納稅義務人之探討？──最高行政法院判決108年度判字第40號評析【爭點解析】 A Study On Whether Overseas Surrogate Shopping May Be Taxpayers Of Business Tax: Comment on the Supreme Administrative Court Judgment No. 40 in 2019 |
黃若清 | 2022/10 | 月旦財稅實務釋評 |
| 113 | 地方稅法通則頒行20年之困境與出路【月旦時論】 The Dilemma and the Way Out of the General Principles of Local Tax Law in the Past 20 Years |
沈政安 | 2022/10 | 月旦財稅實務釋評 |
| 114 | 論法律行為有效性與稅捐債務之連動──以最高行政法院109年度上字第699號判決及最高行政法院109年度判字第449號判決為中心【學習式判解評析】 The Linkage between Juridical Act Effectiveness and Taxation Obligation: Focusing on the Supreme Administrative Court Judgment (109) Shang Tzu No. 699 and the Supreme Administrative Court Judgment (109) Pan Tzu No. 449 |
李益甄、高于亭 | 2022/10 | 月旦財稅實務釋評 |
| 115 | 財政部公告：預告「適用生技醫藥產業發展條例緩課所得稅辦法」草案【月旦時論】 MINISTRY OF FINANCE Notice is Hereby Given, to Commence a Period of Public Comments for Drafting "Regulations Governing Application of Deferred Taxation of Income Tax in Accordance with the Act for the Development of Biotech and Pharmaceutical Industry |
李于萱 | 2022/09 | 月旦財稅實務釋評 |
| 116 | 所得稅法中營利事業跨年度虧損扣除之限制──臺北高等行政法院110年度訴字第135號判決【學習式判解評析】 Limitation on Deduction for Losses Incurred in the Operation of Business in Previous Years for Profit: Making Businesses under the Income Tax Act: The Judgement of the Taipei High Administrative Court (110) Su Tzu No. 135 |
李秉謙 | 2022/09 | 月旦財稅實務釋評 |
| 117 | 論不動產持有稅稅基爭議【月旦時論】 On the Dispute over the Base of Real Estate Holding Tax |
沈政安 | 2022/09 | 月旦財稅實務釋評 |
| 118 | 從實質課稅原則探討公共設施保留地與建地分割課徵贈與稅【月旦時論】 A Discussion of Levying Gift Tax on Land Reserved for Public Facilities and Division Building Land from the Principle of Substantive Taxation |
潘俊男 | 2022/09 | 月旦財稅實務釋評 |
| 119 | 稅捐稽徵法修正之評析──以核課期間為中心【月旦時論】 Comment on the Amendment of the Tax Collection Law: Centered on Assessment Period |
蔡孟彥 | 2022/09 | 月旦財稅實務釋評 |
| 120 | 禁止財產處分之實務爭議問題【月旦時論】 Discussion on the Practical Disputes of Prohibited from the Disposal of Property |
蔡國勝 | 2022/08 | 月旦財稅實務釋評 |
