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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
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