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
- 房地合一稅之規避防杜條款──談所得稅法第4條之4的修正【月旦時論】
Anti-Tax Avoidance Clause of Consolidated Housing and Land Tax: Focus on Amendment to Article 4-4 of Income Tax Law - 輕鬆掌握房地合一2.0,別讓獲利大失血【月旦時論】
Easy Saving Your Money about House and Land Transactions Income Tax 2.0 - 股權交易課徵房地合一稅可能之爭議【月旦時論】
Probable Issues on Equity Transactions Applying to House and Land Transactions Income Tax - 稅捐執行之拍賣無效【月旦時論】
The Auction Invalid in Tax Enforcement - 個人在投保年金保險各種給付之稅負解析【月旦時論】
Tax Obligation of Individual Annuities Payments - 私設通路如何連結法定空地?得否免徵地價稅?──最高行政法院109年度上字第1013號判決簡析【爭點解析】
How Does the Private Passages Connect to the Statutory Vacant Space, and Can It Be Exempted from the Land Value Tax? Comment on the Supreme Administrative Court Judgment No. 1013 in 2020 - 遊戲幣交易的進項稅額問題──臺北高等行政法院109年度訴字第1071號判決【學習式判解評析】
Input Tax of VAT about Currency Trading in Online Game: Taipei High Administrative Court Judgment (109) Su Tze No. 1071 - 所得稅法函令釋示:公告房地合一2.0非自願交易房地情形【函令解析】
- 營業稅法函令釋示:正常營業人之營業稅溢付稅額轉列應退稅額抵繳欠稅處理原則【函令解析】
- 房地合一課徵所得稅申報作業要點解讀【法規解讀】
Perception of Directions for Filing the Income Tax on the Consolidated Income from House and Land Transactions