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
- 遲延給付利息賠償之所得稅課稅檢討──最高行政法院110年度判字第112號判決評析【爭點解析】
Research on Income Taxation of Default Interest: Comment on the Supreme Administrative Court Judgment No. 112 in 2021 - 數位經濟與稅捐高權──以最高行政法院107年度判字第199號判決評析稅捐規避【學習式判解評析】
Taxing Power vs. Digital Economy: Comment on Tax Avoidance Based on Supreme Administrative Court Judgment No. 199 of 2018 - 所得稅法函令釋示:個人交易因連續繼承或受遺贈取得之房屋、土地,其持有期間計算規定【函令解析】
- 貨物稅條例第2條第1項第5款規定解析【法規解讀】
Analysis of Article2, Item 1, Paragraph 5 of the Commodity Tax Act - 重要租稅法令(六則)(營業稅法令、貨物稅法令)【環顧租稅要聞】
- 「疫後強化經濟與社會韌性及全民共享經濟成果特別條例」之立法評析(二)──財政民主、財政健全與財政紀律之檢驗【月旦時論】
Legislation Commentary on the Special Law of Post-Epidemic Strengthen the Economy and Social Tenacity and All People Share Economic Achievements (II): Inspection of the Fiscal Democracy, Fiscal Soundness and Fiscal Discipline - 婚姻是否有懲罰稅?──談結婚後之綜所稅節稅利益與稅負懲罰(一)【月旦時論】
Do We Have Marriage Penalty?- Talking about Marriage Penalty and Marriage Tax Savings Benefits of Individual Income Tax (I) - 論以繼承為取得原因於個人房地合一稅之課徵【月旦時論】
Analysis of Consolidated Housing and Land Tax by Inheritance as the Acquisition Reason - 員工獎酬工具暨相關財務及稅務處理【月旦時論】
Employee Compensation Plan and Related Accounting & Tax Treatment - 營利事業免稅所得相關成本費用損失分攤辦法爭議案例介紹【月旦時論】
Introduction to Disputes over Rules for Allocation of Costs and Losses Related to Tax: Free Income of Profit-Making Enterprises