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月旦財稅實務釋評
月旦財稅實務釋評
月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
雜誌簡介
《月旦財稅實務釋評》為解決稅務從業人員執業所可能面對的各種問題而生，以台灣最新稅賦相關規定與財稅重要議題為導向，透過月旦時論、爭點解析、判決範例、函令解析、法規解讀等專欄，期使稅務從業人員不僅能及時洞悉稅制之快速變革，亦能迅速且精準地掌握各項稅務資訊，因而建立前瞻的思維及宏觀的視野。
更多期刊資訊，請至【月旦會計財稅網】所有期數
- 中國大陸臺商供應鏈轉型之財稅焦點──減資解析【月旦時論】
Hot Topic of Supply Chain Transformation for Those China Based Taiwanese Entrepreneur: The Accounting & Tax Study of Capital Reduction in China - 房地合一稅制2.0對財富傳承規劃之挑戰【月旦時論】
The Challenge of House and Land Transactions Income Tax 2.0 to Wealth Inheritance Planning - 遺囑信託實務爭議案例解析【月旦時論】
Case Analysis of Testamentary Trust Practice Disputes - 非都市土地依法編定之農業用地課徵田賦探討【月旦時論】
A Discussion on Non-urban Land Designated as Agricultural Land by Law shall be Subject to Agricultural Land Tax - 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 - 租稅課稅處分之停止執行【月旦時論】
The Tax Assessment of the Suspension of Enforcement - 我國免稅額、扣除額、特別扣除額之問題分析(三)──德國與臺灣薪資特別扣除額認列評析【月旦時論】
Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (III): Analysis of Special Deductions in Germany and Taiwan Deductions - 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 - 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 - 加值型及非加值型營業稅法函令釋示：營利事業所得稅採試算暫繳免計入受控外國企業投資收益【函令解析】
