首頁
查詢：量能課稅原則
查詢：量能課稅原則 查詢結果：共有 3 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 擬制遺產課稅案憲法判決與擬制遺產課稅草案議題 Constitutional Judgment on the Proposed Inheritance Taxation Case and Draft Issues of Proposed Inheritance Taxation |
黃俊杰 | 2026/04 | 月旦會計實務研究 |
| 2 | 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 |
| 3 | 從量能課稅原則論交際費界定與限額制度違憲審查【本月企劃】 A Constitutional Review of the Definition and Deductibility Limits of Entertainment Expenses from the Perspective of the Ability-to-Pay Principle |
黃若清 | 2026/01 | 月旦會計實務研究 |
