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
- 房地合一稅2.0特定股權交易實務常見問題與分析【月旦時論】
Frequently Asked Questions and Analysis of Real Estate Tax 2.0 Specific Equity Transaction Practices - 預售屋禁止轉售所涉房地稅課稅議題【月旦時論】
Taxation Issues on the Sale of Pre-Sale House under the House and Land Transactions Income Tax - 生前贈與之擬制遺產課稅規定──評憲法法庭113年度憲判字第11號判決【月旦時論】
Provisions on Taxation of Proposed Estates for Gifts Made During Lifetime: Comment on the Constitutional Court's Judgment 113-Hsien-Pan-11 (2024) - 債權人代位申報遺產稅案例研析【月旦時論】
Research on Estate Tax Declaration by Subrogated Creditors - 所得稅?遺產稅?──違反告知義務後保險人給付之和解金【月旦時論】
Income Tax? Inheritance Tax? —Settlement Benefits Paid by the Insurer after Breach of Disclosure Obligation - 營利事業所得稅案件舉證責任分析【月旦時論】
Burden of Proof and Cooperative Obligation in Tax Cases: Focus on Profit-seeking Enterprise Income Tax - 檢查人是否有權向稅務機關調閱公司之稅務申報資料?──以臺灣臺北地方法院111年度稅簡字第4號判決為例【爭點解析】
Does Inspector Have the Right to Request Access to a Company's Tax Filing Records from the Tax Authorities?—An Analysis Based on the 2022 Decision of the Taipei District Court (Case No. Jian-Jian No. 4) - 從實例認識袋地通行權——最高法院相關民事判決之探討【學習式判解評析】
Introducing the Right to Passage from Examples: Discussion on Civil Judgments of the Supreme Court - 所得稅法令函令釋示:勞務、信用出資的所得類型【函令解析】
- 復查或訴願──以稅捐稽徵機關行政處分為中心【法規解讀】
Recheck or Appeal: Focusing on the Administrative Actions of Tax Collection Authorities