月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
雜誌簡介
《月旦財稅實務釋評》為解決稅務從業人員執業所可能面對的各種問題而生,以台灣最新稅賦相關規定與財稅重要議題為導向,透過月旦時論、爭點解析、判決範例、函令解析、法規解讀等專欄,期使稅務從業人員不僅能及時洞悉稅制之快速變革,亦能迅速且精準地掌握各項稅務資訊,因而建立前瞻的思維及宏觀的視野。
更多期刊資訊,請至【月旦會計財稅網】所有期數
- 依法得徵收土地、土地競價標售與免徵土地增值稅【月旦時論】
 An Analysis on Land Expropriation, Land Sale and Exemption of the Land Value Increment Tax
- 最高法院108年台抗大字第897號裁定(二)──債權人代位解約保險契約之代位權基礎及債務人權利保護【月旦時論】
 Supreme Court Ruling No. 897 of 108 Taiwan Resistance (II): The Termination of the Insurance Policy Protected by the Subrogation of the Creditor's and debtor's Rights
- 論稅捐稽徵機關權衡人壽保險解約金執行之觀點【月旦時論】
 Discussion on the Tax Authorities' Perspective on Balancing the Execution of Surrender Value
- 海外留學業、海外旅遊業及移民業之稅務探討【月旦時論】
 Tax Issues for Overseas Study, Travel, and Immigration Industries
- 稅捐實務上常見之送達爭議【月旦時論】
 Common Delivery Disputes in Taxation Practice
- 論「雙方合意解除買賣契約」於個人房地合一稅之認定【月旦時論】
 Analysis of Individual House and Land Transactions Income Tax as Rescission of Contract
- 解析生技醫藥公司的審定標準──以最高行政法院109年度判字第14號判決為例【爭點解析】
 Analyze the Approval Standards of biotech and Pharmaceutical Companies: The Supreme Administrative Court's Judgment No. 14 in 2020
- 美國聯邦法院首次認定NFT為投資契約──Friel v. Dapper Labs案判決釋評【學習式判解評析】
 For the First time, U.S. Federal Court Recognized NFT as an Investment Contract: Commentary on Friel v. Dapper Labs
- 營業稅法與稅捐稽徵法函令釋示:營業人短漏開發票行為之處罰原則【函令解析】
- 不法行為課稅問題之研究【法規解讀】
 Research on the Taxation of Illegal Acts


 月旦財稅實務釋評
月旦財稅實務釋評










