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
- 「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(二)──財政民主、財政健全與財政紀律之檢驗【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 (II): Inspection of the Fiscal Democracy, Fiscal Soundness and Fiscal Discipline - 婚姻是否有懲罰稅?──談結婚後之綜所稅節稅利益與稅負懲罰(一)【月旦時論】
Do We Have Marriage Penalty?- Talking about Marriage Penalty and Marriage Tax Savings Benefits of Individual Income Tax (I) - 論以繼承為取得原因於個人房地合一稅之課徵【月旦時論】
Analysis of Consolidated Housing and Land Tax by Inheritance as the Acquisition Reason - 員工獎酬工具暨相關財務及稅務處理【月旦時論】
Employee Compensation Plan and Related Accounting & Tax Treatment - 營利事業免稅所得相關成本費用損失分攤辦法爭議案例介紹【月旦時論】
Introduction to Disputes over Rules for Allocation of Costs and Losses Related to Tax: Free Income of Profit-Making Enterprises - 繼承人墊繳之遺產稅不應課徵贈與稅【月旦時論】
Estate Tax Advance-Paid by the Heir Shall Not Be Subject to Gift Tax - 延長剩餘財產交付義務履行期限之爭議──臺北高等行政法院111年度訴字第1405號判決評析【爭點解析】
The Issues of Extending the period of the Obligation to Distribute the Matrimonial Property: An Analysis of Taipei High Administrative Court Judgment (111) Su Tze No. 1405 - 論農業用地移轉之土地增值稅稅基判斷──以最高行政法院112年度上字第255號判決為中心【學習式判解評析】
Discussion on the Tax Base of Land Value Increment Tax on Agricultural Land Transfer: Focusing on the Supreme Administrative Court Judgment (112) Shang Tzu No. 255 - 加值型及非加值型營業稅法函令釋示:重新釋明免徵營業稅出版品屬雜誌部分之定義【函令解析】
- 產業創新條例(臺版晶片法案)之解析【法規解讀】
The Analysis of the Industrial Innovation Act (also called Taiwan Chip Act)