查詢結果:共有 388 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
31 | 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 |
32 | 死亡前二年內贈與哪些人的財產要併入遺產課稅?【本月企劃】 Property Transferred by Gift to Which Individuals by the Decedent Two Years before His/Her Death Is Regarded as Estate of the Decedent |
吳俊志 | 2023/11 | 月旦會計實務研究 |
33 | 企業提供員工「優退方案」的消滅時效適用疑義──評析最高法院110年度台上字第1398號民事判決【學習式判解評析】 Analysis of the Statute of Limitations Applicable to the Early Retirement Programs Provided by Employers: A Review of the Taiwan Supreme Court's Judgment No. 1398 of Year 2021 |
李汝民 | 2023/11 | 月旦會計實務研究 |
34 | 國立大專校院會計業務處理準則之特點【月旦時論】 The Characteristics of the Accounting Activity Processing Standard in National Universities and Colleges |
黃永傳、黃政二 | 2023/10 | 月旦會計實務研究 |
35 | 區分所有權人會議決議爭訟事件的特殊性──法院是否受自認、不爭執事項或協議簡化爭點的拘束?【執業進修】 The Particularity of Actions with Regard to the Decision of the Unit Owner Assembly: Whether the Court Should be Bound by Admission of Facts, No Disputing Facts, or an Agreement of Simplifying the Issues |
黃健彰 | 2023/10 | 月旦會計實務研究 |
36 | 夫妻剩餘財產差額分配請求權契稅及土地增值稅之探討【本月企劃】 A Discussion on Deed Tax and Land Value Increment Tax of the Right to Distribution of Martial Property |
林佳億 | 2023/10 | 月旦會計實務研究 |
37 | 公司法第19條之民刑事責任──以最高法院109年度台上字第2979號及高等法院110年度重上更一字第204號案件為例【學習式判解評析】 Civil and Criminal Liability under Article 19 of the Company Act: Take the Case of Supreme Court 109 Taishentzu 2979 and High Court 110 Zhong-Shang-Geng-Yitzu 204 for Example |
李維峻 | 2023/10 | 月旦會計實務研究 |
38 | 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 |
39 | 消費者債務清理條例之案例研析──以更生程序為中心【月旦時論】 Case study of The Consumer Debt Clearance Statute: Focus on the Rehabilitation |
高啟霈 | 2023/10 | 月旦會計實務研究 |
40 | 夫妻剩餘財產差額分配請求權在個人財產交易損益的應用【本月企劃】 The Application of the Right to Request the Allocation of the Remaining Assets of a Married Couple in the Transaction Gains and Losses of Individual Property |
封昌宏 | 2023/10 | 月旦會計實務研究 |