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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
- 遺產稅上應納未納稅捐扣除額案例研析【月旦時論】
Case Study of the Deduction of the Taxes Owed on Estate Tax - 遺產稅申報規定及相關便民措施介紹【月旦時論】
Introduction to Estate Tax Declaration Regulations and Related Convenience Measures - 不動產執行實務相關爭議解析【月旦時論】
Analysis of Disputes in Real Estate Execution Processes - 所得類型定性之探討──以財產交易活動為中心【月旦時論】
Discussion on the Qualitative Type of Income: Focus on Property Trading Activities - 有駕照身心障礙者免牌照稅為德不卒【月旦時論】
People with Disabilities Who Have a Driver's License Are Exempt from License Tax, Which Law Is Not Enough - 特定股權交易所得及持有期間的計算【月旦時論】
The Calculation of Specific Equity Transaction Income and Holding Period - 稅捐法律授權之合憲性審查——土地稅減免規則第24條第2項之適用限制【爭點解析】
Constitutional Review of Tax Law Authorization: Restrictions on the application of Paragraph 2 of Article 24 of the Land Tax Reduction and Exemption Rules - 建築基地無償供公眾通行之地價稅減免爭議──憲法法庭112年度憲判字第19號【學習式判解評析】
Controversy Over the Land Price Tax Reduction and Exemption of the Construction Base for Free Public Access: Constitutional Court 112 Constitutional Judgment No. 19 - 房屋稅及地價稅函令釋示：核釋私立學校於清算期間之房屋稅及地價稅徵免規定【函令解析】
- 評析所得稅法第4條之4第2項規定【法規解讀】
Analysis of Article 4-4, Item 2 of Income Tax Act
