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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
- 平抑囤房炒房應從遺產稅與利率著手【月旦時論】
To Curb Housing Speculation and Hoarding, Should Focus on Estate Tax and Interest Rate - 論建物虛坪之登記問題【月旦時論】
A Brief Discussion on the Virtual Square Footage of Buildings - 集合住宅變更為對外營業使用於法令上之限制──最高法院113年度台上字第189號民事裁定評析【爭點解析】
Legal Restrictions on Change of Housing Complex to External Business Use: Analysis of Supreme Court Judgment No. 189 Tai Shang (2024) - 論地價稅租稅減免之認定應符合實質課稅原則──以臺北高等行政法院高等庭112年度訴字第14號判決為中心【學習式判解評析】
The Substantive Taxation Principle in Reduction and Exemption of Land Value Tax: A Case Study of High Administrative Litigation Division of Taipei High Administrative Court Judgement in 112, Case No. Su Tze 14 - 加值型及非加值型營業稅函令釋示：農會漁會信用部將餘裕資金轉存其他信用部所取得利息收入免徵營業稅【函令解析】
- 娛樂稅新制全面上路──消費者與業者該如何應對票價、稅率雙雙變動？【法規解讀】
Entertainment Tax Reform in Full Effect: How Should Consumers and Businesses Respond to Changes in Ticket Prices and Tax Rates? - 重要租稅法令（二則）（房屋稅法令、所得稅法令）【環顧租稅要聞】
- 沒有犯罪感的犯罪——利用境外紙上公司逃漏稅捐【月旦時論】
Unconscious Crimes: Tax Evasion by Exploiting Shell Companies - 稅捐稽徵機關於稅務案件之舉證責任與職權調查【月旦時論】
Tax Authorities' Burden of Proof and Authority to Investigate Tax Cases - 網紅所得類型定性之探討——究應歸屬於薪資所得、執行業務所得或其他所得？【月旦時論】
An Inquiry into the Classification of Influencer Income: Should It Be Categorized as Income from Salaries and Wages, Income from Professional Practice, or Other Income?
