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查詢：the 查詢結果：共有 485 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 股份基礎員工福利之計與稅務處理 On the Accounting and Taxation of Share-based Employee Benefits |
許崇源 | 2026/07 | 月旦會計實務研究 |
| 2 | 產業創新條例第19條之1──以員工股權獎酬之給付定性與程序義務為中心 The Scope of Article 19-1 of the Industrial Innovation Statute: Employee Equity-Based Awards and Procedural Obligation |
周逸濱、呂嘉容 | 2026/07 | 月旦會計實務研究 |
| 3 | 公辦市地重劃實施前後地價查估與臨街地特別負擔之法律問題分析 Legal Issues Analysis of Land Value Appraisal Before and After Government-Implemented Urban Land Readjustment and the Special Burden on Street-Frontage Land |
陳明燦 | 2026/07 | 月旦會計實務研究 |
| 4 | 網紅經濟下之組織選擇與節稅策略——執行業務、小規模營業與公司之稅務效益【本月企劃】 Tax Strategies and Business Forms in the Creator Economy: Analyzing Tax Benefits for Individuals, Small Businesses, and Corporations |
王明勝 | 2026/06 | 月旦會計實務研究 |
| 5 | 都市固態廢棄物處理之線性困境突破──技術賦能與系統整合【執業進修】 Breaking the Linear Dilemma of Municipal Solid Waste: Technological Empowerment and System Integration |
黃瓊瑤、何麗美 | 2026/06 | 月旦會計實務研究 |
| 6 | 稅法與民事法交錯下的借名登記──以高雄高等行政法院113年度訴字第397號判決出發【學習式判解評析】 Registration under a Nominee Name at the Intersection of Tax Law and Civil Law: Starting from the Kaohsiung High Administrative Court’s Judgment 113-Suzi-397 |
連世昌 | 2026/06 | 月旦會計實務研究 |
| 7 | 論難以處分遺產之特留分扣減與轉換難題──兼論遺囑無效後死因贈與之救濟界線與效力定調【本月企劃】 On the Dilemma of Compulsory Portion Reduction for Assets Difficult to Dispose: A Study on the Boundaries of Relief and Legal Validity of Converting Invalid Wills into Gifts Causa Mortis |
李宣佑 | 2026/05 | 月旦會計實務研究 |
| 8 | 擬制遺產課稅案憲法判決與擬制遺產課稅草案議題【本月企劃】 Constitutional Judgment on the Proposed Inheritance Taxation Case and Draft Issues of Proposed Inheritance Taxation |
黃俊杰 | 2026/04 | 月旦會計實務研究 |
| 9 | 因應憲法法庭判決之遺贈稅法修法適用與所涉及憲法原則之探討【本月企劃】 The Discussion of the Application of Amendments to the Estate and Gift Tax Act and the Constitutional Principles involved in Response to the Constitutional Court's Judgement |
陳志愷 | 2026/04 | 月旦會計實務研究 |
| 10 | 擬制遺產課稅爭議探討—— 論死亡前贈與視為遺產課稅制度之憲法判決與修法方向【本月企劃】 Controversial Issues in Deemed Estate Taxation: A Constitutional Analysis and Reform Proposal for the Inclusion of Pre-Death Gifts in the Estate Tax Base |
賴永發、吳淑敏 | 2026/04 | 月旦會計實務研究 |
