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
- 繼承公司股權(票)所獲配股利之稅務處理解析
Tax Treatment Analysis of Dividends Received from Inherited Company Equity/Shares - 娛樂稅廢半套?9大行業續課惹議──從雷姆西法則看娛樂稅修法
Amusement Tax Reform: A Ramsey Rule Perspective - 上市(櫃)公司稅務申報差異之資訊透明與治理風險
Information Transparency and Governance Risk of Tax Filing Differences in Listed Companies - 美國稅務規劃實例解析──FGT篇
Case Study Analysis: Foreign Grantor Trust (FGT) in Cross-Border Tax Planning - 中國大陸虛開增值稅專用發票行為之行政與刑事處罰相銜接機制
Coordination between Administrative and Criminal Penalties for False Special VAT Invoicing in Mainland China - 如何打造臺灣版微策略?(二)—— 論臺灣募資制度與資本市場監理之改革路徑
In Search of a Taiwanese MicroStrategy (II): Reforming Fundraising Systems and Capital Market Supervision in Taiwan - 永續資訊與財務報導的整合──IFRS S1與S2實務解讀
Integration of Sustainability Information and Financial Reporting: IFRS S1 & S2 - 財政部函令釋示:個人以住宅為信託財產依住宅法與租賃住宅市場發展及管理條例出租所得稅課稅規定
- 無謀生能力之實務認定與爭議解析——以財政部109年3月26日台財稅字第10904516510號令為中心
Practical Determination and Dispute Analysis of the ""Inability to Earn a Living"" under Tax Law: From the Ministry of Finance, Administrative Rule No. 10904516510 Dated March 26, 2020 - 重要租稅法令(三則)(所得稅法令、房屋稅法令、土地稅法令)


月旦財稅實務釋評





