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
- 稅捐法的規範階層及時間脈絡──以外企退稅請求權的時效為例【月旦時論】
Tax Refund Limitations and Tax Treaty Exemption: Explanation of Foreign Tax Refund - 民事法請求權與租稅法之調和──以「本於遲延利息所生營業稅之損害賠償請求」為例【月旦時論】
Coordinating Civil Claims and Tax Law: An Analysis of Damages Claims Arising from Value-added Tax on Moratory Interest - 租金支出從列舉扣除額轉為特別扣除額之解析【月旦時論】
Analysis on the Conversion of Rental Expenses from Itemized Deductions to Special Deductions - 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(二)【月旦時論】
Do We Have Marriage Penalty?- Talking about Marriage Penalty and Marriage Tax Savings Benefits of Individual Income Tax (II) - 一年多次盈餘分派之法定盈餘公積提列與未分配盈餘課稅解析【月旦時論】
Analysis of the Legal Earned Surplus Reserve Withdrawal and Undistributed Earnings Tax Issues for the Multiple Earnings Distribution Policy in a Year - 囤房稅2.0之觀察重點【月旦時論】
Key Point to Observe in House Hoarding Tax 2.0 - 營業稅「境內銷售行為」與「境內營業人」之判斷──最高行政法院有關判決之整理【爭點解析】
Definition of ""Domestic Sales"" and ""Domestic Business Entities"" for Value-added and Non-value-added Business Tax Act: A Compilation of 2 Supreme Administrative Court Judegments - 論裁判分割使分管契約發生終止之效力──最高法院107年度台上字第879號民事判決評析【學習式判解評析】
Partition by Court Decision Could Terminate Separate-Management Contract: Supreme Court's Judgment No. 879 in 107 - 加值型及非加值型營業稅法函令釋示:資產管理公司以不良債權參與分配或聲明承受抵押物營業稅新規定報你知【函令解析】
- 評析人身保險給付爭點之課徵與免稅議題【法規解讀】
The Issue on the Taxation of Life Insurance Payments and Tax Exemption Issues