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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 |
|---|---|---|---|---|
| 71 | 「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(一)──「稅收超徵」之概念與辯證【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 (1): The Conception and Dialectical of Over Imposition |
廖欽福 | 2023/04 | 月旦財稅實務釋評 |
| 72 | 房地合一稅下2.0營建業未提示帳簿文據的查核【月旦時論】 How to Audit Construction Industry Fails to Presented Account Books and Documents under the House and Land Transactions Income Tax 2.0 System |
月旦財稅實務釋評編輯部 | 2023/03 | 月旦財稅實務釋評 |
| 73 | 稅捐稽徵法第6條規定──稅捐優先受償權【法規解讀】 Tax Collection Act Article 6: Priority in the Collection of Taxes over General Claims by Creditors |
月旦財稅實務釋評編輯部 | 2023/03 | 月旦財稅實務釋評 |
| 74 | 可以用「特別規定」顛覆實質與量能課稅原則？──評財政部111.12.16台財稅字第11101000482號函【月旦時論】 Is It Appropriate to Adopt ""Special Regulations"" to Overturn the Principle of Substantive Taxation and the Principle of Taxable Capacity? Comment on the Official Letter No. 11101000482 of the Ministry of Finance, Dated December 16, 2022 |
于俊明 | 2023/03 | 月旦財稅實務釋評 |
| 75 | 地方特別稅徵收之爭議──以最高行政法院110年度上字第295號判決為例【爭點解析】 The Dispute in the Collection of Local Special Tax: Comment on the Judgement of the Supreme Administrative Court No. 295 Shang in 2021 |
林榮華 | 2023/03 | 月旦財稅實務釋評 |
| 76 | 再論區段徵收公告前農地贈與之租稅規避爭議──評最高行政法院110年度上字第256號判決【月旦時論】 Rediscuss the Issue over Tax Avoidance on the Gift of Agricultural Land before Expropriation Announcement: An Analysis of Supreme Administrative Court Judgment (110) Shang Tzu No. 256 |
李益甄、王鈺文 | 2023/03 | 月旦財稅實務釋評 |
| 77 | 論孳息他益股票信託之贈與稅課徵──最高行政法院104年度判字第530號判決評釋【學習式判解評析】 Discussion on the Gift Tax of Other-Interest-Oriented Stock Trust: Comment on the Supreme Administrative Court Judgment No.530 in 2015 |
黃郁涵 | 2023/03 | 月旦財稅實務釋評 |
| 78 | 協議合建方式實施都市更新所生之稅捐爭議──以「房地互易稅」為核心【月旦時論】 Disputes over Taxation of Using the Method of Joint Construction Agreement to Implement Urban Renewal: Based on Business Tax |
連世昌 | 2023/03 | 月旦財稅實務釋評 |
| 79 | 帳戶借名登記契約與遺產──最高法院111年度台上字第862號判決評析【學習式判解評析】 Time of Taxation to Stock from Technology Investment: Examining the Judgement of Supreme Court 111 Taishentzu 862 |
吳俊志 | 2023/02 | 月旦財稅實務釋評 |
| 80 | 稅捐稽徵法第48條之1規定解析【法規解讀】 Analysis of Article 48-1 of the Tax Collection Act Law |
月旦財稅實務釋評編輯部 | 2023/02 | 月旦財稅實務釋評 |
