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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
- 騎樓走廊地減免地價稅法律問題分析
Legal Analysis of Land Value Tax Exemptions for Arcade Land - 遺產稅各項證明書上人別登載實務案例研析
Case Studies of Personal Registration Practices on Various Estate Tax Certificates - 未上市櫃公司土地及房屋遺產稅估算爭議──解析財政部72年5月12日台財稅字第33328號函
The Disputes of Estate Tax Returns which Estimated Carrying value of Lands / Houses on the Company of OTC/TWSE—From the Ministry of Finance: Administrative Rule No. 33328 Dated May 12, 1983 - 遺產稅納稅義務人非保險受益人實質課稅解析──避稅、保險給付與絞殺性稅捐禁止原則(二)
Analyzing Substance-over-Form Taxation where Estate Taxpayer Is Not Insurance Beneficiary: Tax Avoidance, Insurance Payouts, and Anti-Confiscatory Principle (II) - 房地合一稅2.0下死因贈與爭議解析
Analysis of Disputes over Death-related Gifts under the House and Land Transactions Income Tax 2.0 - 論股份有限公司清算時暫時經營事務與清算完結之認定
A Study on the Determination of Temporary Business Operations and the Completion of Liquidation in a Company Limited by Shares - 初探美國對等關稅的影響
An Initial Analysis of the Impact of U.S. Tariff Policy - 所得稅函令釋示：所得稅法第17條房屋租金支出特別扣除額視為非自有房屋之情形
- IFRS 17導入下保險業月結流程延長之背景、挑戰與優化策略
Background, Challenges, and Optimization Strategies for Extended Month-End Closing Processes in Insurance under IFRS 17 - 所得稅法第17條第1項第1款規定之解析
Analysis of Article 17, Paragraph 1, Item 1 of the Income Tax Act
