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查詢： 查詢結果：共有 280 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 21 | 論農業用地移轉之土地增值稅稅基判斷──以最高行政法院112年度上字第255號判決為中心【學習式判解評析】 Discussion on the Tax Base of Land Value Increment Tax on Agricultural Land Transfer: Focusing on the Supreme Administrative Court Judgment (112) Shang Tzu No. 255 |
李益甄、王鈺文 | 2023/12 | 月旦財稅實務釋評 |
| 22 | 繼承人墊繳之遺產稅不應課徵贈與稅【月旦時論】 Estate Tax Advance-Paid by the Heir Shall Not Be Subject to Gift Tax |
林隆昌 | 2023/12 | 月旦財稅實務釋評 |
| 23 | 產業創新條例（臺版晶片法案）之解析【法規解讀】 The Analysis of the Industrial Innovation Act (also called Taiwan Chip Act) |
廖建勛 | 2023/12 | 月旦財稅實務釋評 |
| 24 | 「疫後強化經濟與社會韌性及全民共享經濟成果特別條例」之立法評析(二)──財政民主、財政健全與財政紀律之檢驗【月旦時論】 Legislation Commentary on the Special Law of Post-Epidemic Strengthen the Economy and Social Tenacity and All People Share Economic Achievements (II): Inspection of the Fiscal Democracy, Fiscal Soundness and Fiscal Discipline |
廖欽福 | 2023/12 | 月旦財稅實務釋評 |
| 25 | 論以繼承為取得原因於個人房地合一稅之課徵【月旦時論】 Analysis of Consolidated Housing and Land Tax by Inheritance as the Acquisition Reason |
謝寧婕 | 2023/12 | 月旦財稅實務釋評 |
| 26 | 稅務訴訟職權調查義務與客觀舉證責任之關係辯證──最高行政法院110年度上字第300號判決評析【學習式判解評析】 Discussion on the Relationship between the Inquisitorial Investigation and the Objective Burden of Proof in Tax Litigation: Focusing on the Administrative Judgment of Supreme Administrative Court (110) Shang-Zi No. 300 |
李益甄、楊宛萱 | 2023/11 | 月旦財稅實務釋評 |
| 27 | 從租稅法律主義評析房地合一稅持有期間之計算【月旦時論】 Comment on the Calculation of the Holding Period of House and Land Transactions Income Tax from the Principle of Taxation Law |
連世昌 | 2023/11 | 月旦財稅實務釋評 |
| 28 | 論稅務違章事件中法人主觀責任之認定──評最高行政法院110年度上字第436號判決【爭點解析】 Determining the Subjective Responsibility of an Organization in Tax Violation Cases: Comment on the Supreme Administrative Court Judgment No.436 in 2021 |
王萱雅 | 2023/11 | 月旦財稅實務釋評 |
| 29 | 非公益長照社團法人附設住宿式機構設立概述【法規解讀】 Overview of the Establishment of Long-Term Care Corporation with Attached Residential Facility |
劉怡瑄 | 2023/11 | 月旦財稅實務釋評 |
| 30 | 股份轉換的所得類型──最高行政法院109年度上字第1023號判決評析【學習式判解評析】 Income Type of Stock Swapping: Examining the Judgement of Supreme Administrative Court 109 Shentzu 1023 |
吳俊志 | 2023/10 | 月旦財稅實務釋評 |
