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查詢：擬制遺產
查詢：擬制遺產 查詢結果：共有 6 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 因應憲法法庭判決之遺贈稅法修法適用與所涉及憲法原則之探討 The Discussion of the Application of Amendments to the Estate and Gift Tax Act and the Constitutional Principles involved in Response to the Constitutional Court's Judgement |
陳志愷 | 2026/04 | 月旦會計實務研究 |
| 2 | 擬制遺產課稅爭議探討—— 論死亡前贈與視為遺產課稅制度之憲法判決與修法方向 Controversial Issues in Deemed Estate Taxation: A Constitutional Analysis and Reform Proposal for the Inclusion of Pre-Death Gifts in the Estate Tax Base |
賴永發、吳淑敏 | 2026/04 | 月旦會計實務研究 |
| 3 | 遺產稅納稅義務人之變革——評財政部2026年遺贈稅法修正草案 The Transformation of Estate Tax Taxpayers: A Review of the Ministry of Finance's Year 2026 Draft Amendment to the Estate and Gift Tax Act |
李家蔚 | 2026/04 | 月旦會計實務研究 |
| 4 | 論贈與配偶擬制遺產及其不列入剩餘財產計算範圍──評憲法法庭113年度憲判字第11號判決【學習式判解評析】 A Review of the Imputed Inheritance of Interspousal Gifts and Their Exclusion from the Calculation of Residual Property Distribution: A Commentary on Constitutional Court Judgment No. 11 of 2024 |
胡淑雲 | 2026/01 | 月旦會計實務研究 |
| 5 | 配偶剩餘財產分配請求權扣除額之案例研析──比較113年度憲判字第11號判決及相關法規實施後之影響【學習式判解評析】 Case Analysis of Spouse's Claim for Deduction of Remaining Property: Comparison of Judgment No.11 of 2024 and the Impact of Related Regulations |
紀昶銓 | 2025/12 | 月旦會計實務研究 |
| 6 | 論遺產稅擬制遺產之執行現況與衝擊【本月企劃】 Execution Status and Impact of Deemed Inheritance in Estate Tax |
黃冠璋 | 2025/05 | 月旦會計實務研究 |
