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月旦財稅實務釋評
月旦財稅實務釋評
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
- 房屋稅與地價稅納稅義務基準日不同之背景脈絡及實務困擾
The Contextual Factors and the Practical Challenge of Different Tax Liability Dates in House Tax and Land Value Tax - 個人土地交易所得稅核實認列之認定法律問題分析
Legal Analysis on the Verification and Recognition of Individual Land Transaction Income Tax - 花蓮礦石特別稅前後法律見解之比較
A Comparative Analysis of Legal Opinions before and after the Implementation of the Hualien Special Mining Tax - 遺產稅中投資項目案例研析
Case Study on Investment Projects in Estate Tax - 日本2024年生前贈與新制簡析
An Introduction to Japan's 2024 Reform of the Gifts Inter Vivos Regime - 再論稅捐徵收期間之計算(二)
Further Discussion on the Calculation of the Tax Collection Period (II) - 多年累積之不當得利與變動所得──最高行政法院112年上字第529號判決評釋
Accumulated Unjust Enrichment and Varied Income: Comment on Supreme Administrative Court Judgment No. 529 in 2023 - 調高房屋標準價格及房屋現值之爭議──最高行政法院111年度上字第47號判決簡評
A Brief Analysis of the Supreme Administrative Court's 2022 Judgment No. 47: On the Dispute Regarding the Increase in Standard Housing Prices and Current Property Value - 加值型及非加值型營業稅法令函令釋示：遊戲幣交易服務按收付價款差額課徵營業稅之認定標準
- 所得稅法第14條第1項第十類其他所得之案例介紹
Case Study on Other Income in Article 14, Paragraph 1, Category 10 of the Income Tax Act
