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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 |
|---|---|---|---|---|
| 31 | 臺灣祭祀公業免納所得稅標準之適用解析【法規解讀】 A Discussion on Exempted from Profit-Seeking Enterprise Income Tax from Income Tax for the Ancestor Worship Guild in Taiwan |
李冠陞 | 2023/10 | 月旦財稅實務釋評 |
| 32 | 兼營投資業務營業人適用直接扣抵法之未核課確定案件【月旦時論】 Pending Final Decision Cases of Application of the Direct Deduction Method for Concurrent Investment Business Entities |
陳志愷 | 2023/10 | 月旦財稅實務釋評 |
| 33 | 公共設施保留地法律與稅務爭議解析──最高行政法院111年度上字第561號判決【月旦時論】 Analysis of Legal and Tax Disputes on Reserved Land for Public Facilities: The Judgment of the Supreme Administrative Court (110) Shang Tzu No. 561 |
林盟仁 | 2023/10 | 月旦財稅實務釋評 |
| 34 | 保留受益人異動權之他益信託遺產稅核課爭議──以最高行政法院110年度上字第501判決出發【月旦時論】 Controversy over the Estate Tax Assessment with Beneficiary Amendment Rights: Based on the Supreme Administrative Court's Decision No. 110, Case No. Shang 501 |
黃冠璋 | 2023/10 | 月旦財稅實務釋評 |
| 35 | 不動產無償供他人使用設算所得課稅【月旦時論】 Assumption of Income Tax on the Use of Real Estate by Others Without Compensation |
黃源浩 | 2023/10 | 月旦財稅實務釋評 |
| 36 | 損害賠償、損失補償之課稅檢討──最高行政法院109年度判字第172號判決評析【爭點解析】 Research on Taxation of Compensation: Comment on the Supreme Administrative Court Judgment No. 172 in 2020 |
劉育嘉 | 2023/09 | 月旦財稅實務釋評 |
| 37 | 租稅課稅處分之停止執行【月旦時論】 The Tax Assessment of the Suspension of Enforcement |
蔡國勝 | 2023/09 | 月旦財稅實務釋評 |
| 38 | 稅捐債權代位權與法律禁止溯及既往原則──評最高法院110年度台上字第3178號判決【學習式判解評析】 Subrogation of Tax and the Principle of Non-retroactivity in Law: A Review of Supreme Court Judgment No. 3178, Year 110 |
黃冠璋 | 2023/09 | 月旦財稅實務釋評 |
| 39 | 稅捐稽徵法修正前後加徵滯納金的差異【法規解讀】 Tax Collection Act Article 20, Differences between the Before and After the Amendment |
月旦財稅實務釋評編輯部 | 2023/09 | 月旦財稅實務釋評 |
| 40 | 債權抵繳股款（以債作股）與股票抵繳股款（以股作價）於實務上常見的問題【月旦時論】 Some Questions Was about Equity Capital form of Monetary Credit or the Property Stock |
莊世金 | 2023/09 | 月旦財稅實務釋評 |
