查詢結果:共有 450 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
71 | 個人贈與未上市(櫃)股票的估價課稅規定──為何同物不同價?【月旦時論】 Valuation and Taxation Regulations for Individual Donations of Unlisted OTC Stocks: Why Do the Same Items Have Different Prices? |
黃琪媖 | 2024/03 | 月旦會計實務研究 |
72 | 2023年營利事業所得申報之伙食費新標準【本月企劃】 The New Standard for Meal Expenses in the 2023 Profit-seeking Enterprise Income Tax Return |
封昌宏 | 2024/03 | 月旦會計實務研究 |
73 | 契約解釋的基礎與界線──最高法院112年度台上字第1748號民事判決評析【學習式判解評析】 The Foundation and Boundaries of Contract Interpretation: A Brief Analysis of the Civil Judgment of Supreme Court (112) Tai-shang Tsu No. 1748 |
吳尚昆 | 2024/03 | 月旦會計實務研究 |
74 | 初論平均地權條例修正影響──六都預售屋房市趨勢探討【本月企劃】 A Preliminary Discussion on the Impact of the Amendments to the Equalization of Land Rights Ordinance: Discussion on the Market Trends of Pre-Sale Houses for Six Municipalities in Taiwan |
簡英宗 | 2024/02 | 月旦會計實務研究 |
75 | 談審計準則540號修正對查核工作之影響【公報釋讀】 Discussion on the Impact of TWSA 540 (2023 Revise) to the Audit of Financial Statements |
賴柏錚 | 2024/02 | 月旦會計實務研究 |
76 | 探討教育財團法人提列準備金之會計處理方法【月旦時論】 Examining the Accounting Methods for Appropriation Funds in Education Foundations |
黃永傳、黃政二 | 2024/02 | 月旦會計實務研究 |
77 | 未載入都更相關計畫之出資人可否免經許可取得重建新屋?【本月企劃】 Can Investors Who Are Not Included in the Urban Renewal Plan Acquire Buildings after Renewal Without Approval from the Competent Authority? |
于俊明 | 2024/02 | 月旦會計實務研究 |
78 | 平均地權條例子法施行後之相關疑義探討──以例外許可可轉讓之公告為中心【本月企劃】 Discussion on Relevant Doubts after the Implementation of the Equalization of Land Rights Act: Focusing on the Announcement of Transferable Exception Licenses |
林家祺 | 2024/02 | 月旦會計實務研究 |
79 | 以股票抵繳遺產稅的案例分享【本月企劃】 Case Sharing: The Taxpayer Applies to Pay the Estate Tax with the Stock |
蔡國勝 | 2024/01 | 月旦會計實務研究 |
80 | 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 |