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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
- 「因應國際情勢強化經濟社會及民生國安韌性特別條例」之立法評析(二)──特別預算概念與法規範
Legislative Commentary on the Special Ordinance to Strengthen the Resilience of the Economy, Society, People's Livelihoods, and National Security in Response to the International Situation (II): Special Budget and Law - 境外事業以個人名義提供技術服務得否適用所得稅法第25條？——西班牙建築師案例
Foreign Enterprise Providing Technical Services in the Name of an Individual Applies Article 25 of the Income Tax Act? —Spanish Architects Case Study - 股東臨時動議權之行使與公司治理影響
The Exercise of Shareholders' Extraordinary Motions and the Impact on Corporate Governance - 論股東權與繼承權交織的困境突破——以裁判憲法審查之可能進行探討
Breaking Through the Dilemma of Intertwined Shareholder Rights and Inheritance Rights: Exploring the Possibility of Constitutional Complaint - 臺商視角下的中國增值稅法新規與營運挑戰
New Regulations of China's Value-Added Tax Law and Operational Challenges: A Taiwanese Business Perspective - 租賃住宅信託財產所得之稅務制度性懲罰與改革路徑
The Systemic Tax Penalty on Income from Rental Housing Trust Property and the Path to Reform - 性別平等工作法函令釋示：性別平等工作法之適用範圍
- 營業稅溢繳退還在申報與申請程序上的差異與實務疑義
Differences and Practical Questions Regarding the Declaration and Application Procedures for Refunds of Overpaid Business Tax - 重要租稅法令（四則）（營業稅法令、所得稅法令）
- 編輯手札
