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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
- 我國地方財政的解方──日本故鄉稅的啟示【月旦時論】
The Solution to Local Public Finance in Taiwan: The Implications of Hometown Tax - 日本繼承稅法之現況(二)──贈與稅篇【月旦時論】
The Framework and Recent Amendment of Japanese Inheritance Tax Act (II): Focusing on Gift Tax - 機關團體受贈實物之營利事業所得稅徵免【月旦時論】
The Analyze of Profit-making Business Income Tax for Institutions Receiving Property (Stock, Real Estate) - 包租業租稅優惠及易發生之申報錯誤【月旦時論】
The Tax Preference and the Common Mistakes of Rental Housing Subleasing Business - 解析臺沙與臺英租稅協定簽署及增修之介紹與適用【月旦時論】
Analysis the Tax Treaty Signed and Additions between Taiwan and Saudi Arabia, Britain - 反傾銷稅的發展趨勢【月旦時論】
The Development Trends of Antidumping Tax - 稅捐稽徵法第44條修正分析──以給與憑證為範圍【月旦時論】
Analysis on the Amendment to Article 44 of the Tax Collection Act: Taking Providing Certificates as the Scope of Research - 個人以自有土地參與合建分售時會被認屬「營利事業」嗎？——最高行政法院107年度判字第697號判決評析【爭點解析】
The Possibility of Being Regard as "Profit-Seeking Enterprise" When Individuals Take Part in the Cooperation of Building Architecture: Comment on the Supreme Administrative Court Judgment No. 697 in 2018 - 技術作價入股的課稅時點──最高行政法院106年度判字第339號判決評析【學習式判解評析】
Time of Taxation to Stock from Technology Investment: Examining the Taiwan Highest Administrative Court Judgment No. 106-Pan-339 - 土地增值稅函令釋示：財團法人受贈土地准按使用比率計算追補土地增值稅及處罰【函令解析】
