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查詢：遺產稅
查詢：遺產稅 查詢結果：共有 11 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 擬制遺產之課稅爭議──113年憲判字第11號判決評析【學習式判解評析】 Controversy over the Taxation of Legal Fictitious Estate: Analysis of TCC Judgement 113-Hsien-Pan-11 |
李家蔚 | 2025/01 | 月旦會計實務研究 |
| 2 | 遺產稅與王朝信託的關聯性【本月企劃】 The Correlation between Inheritance Tax and Dynasty Trusts |
封昌宏 | 2024/05 | 月旦會計實務研究 |
| 3 | 遺產稅實物抵繳要件分析【本月企劃】 Analysis of the Requirements for Estate Tax Payment in Kind |
洪惠玲 | 2024/01 | 月旦會計實務研究 |
| 4 | 死亡前二年內贈與的擬制遺產──立法史與目的解釋之觀點【本月企劃】 Taxable Estate Adjustment for the Gifts of 2 Years before Decedent's Death: An Observation of Legislative History and Interpretation |
黃士洲 | 2023/11 | 月旦會計實務研究 |
| 5 | 死亡前二年內贈與和遺產稅實物抵繳的關聯性【本月企劃】 The Relationship between Gifts in the Two Years before Death and Inheritance Tax for Tangible Assets |
封昌宏 | 2023/11 | 月旦會計實務研究 |
| 6 | 夫妻剩餘財產差額分配請求權在遺產及贈與稅法上的應用【本月企劃】 The Application of the Right to Distribute Matrimonial Property in Estate and Gift Tax |
李家蔚 | 2023/10 | 月旦會計實務研究 |
| 7 | 繳完遺產稅後就可以請領保險給付？【本月企劃】 Are You Entitled to Claim Insurance Benefits after Paying the Estate Tax? |
蔡孟彥 | 2021/07 | 月旦會計實務研究 |
| 8 | 析論宗祧繼承所涉稅務法規【本月企劃】 Analysis of Related Tax Acts of Inheritance |
簡英宗 | 2021/03 | 月旦會計實務研究 |
| 9 | 生前涉訟財產的申報與核課期間──最高行政法院105年度判字第559號判決簡析【本月企劃】 Property in Litigation and Estate Taxation |
黃士洲 | 2019/12 | 月旦會計實務研究 |
| 10 | 保單借款屬被繼承人的未償債務嗎？──最高行政法院98年度判字第60號判決評析【學習式判解評析】 Is the Loan Pledged by the Insurance Contract Belongs to the Debts Owed by the Decedent? Comment on the Supreme Administrative Court Judgment No. 60 in 2009 |
封昌宏 | 2019/09 | 月旦會計實務研究 |
