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
- 最新打炒房方案解析【月旦時論】
Analysis of the Latest Plan to Combat Real Estate Speculation - 論房地持有稅負與價格關係──兼論地價稅調降與政府打炒房【月旦時論】
The Relationship between the Tax Burden and Price of Real Estate, Land Tax Reduction, and the Government's Blow Speculation - 稅捐執行之正當行政程序【月旦時論】
The Due Process of Law in Tax Enforcement - 臺日租稅協定對企業跨境稅務之影響【月旦時論】
Impact of Taiwan-Japan Tax Convention on Cross-Border Enterprises - 論保險人之協力義務──人壽保險變更要保人之適用【月旦時論】
Discussion on the Cooperative Obligation of the Insurer:Applicability of Life Insurance Modifying Applicant - 房地交易所得稅關於附負擔贈與之取得成本認定之爭議──以高雄高等行政法院109年度訴字第269號行政判決為例【爭點解析】
The Dispute over Liability with the Gift about Recognition of Original Cost on the Assessment of Income Tax from Transactions of House and Land: Comment on the Judgment of the Kaohsiung High Administrative Court No.269 Su in 2020 - 貨物稅推計課稅之爭議──以最高行政法院109年度判字第596號判決為例【學習式判解評析】
Dispute about Tax Estimation on Commodity Tax: Inspiration from the Judgement of Supreme Administrative Court No. 596 Pan in 2020 - 土地稅法與房屋稅條例函令釋示:遺囑信託房地符合要件者准按自住用稅率課徵地價稅及房屋稅【函令解析】
- 購買境外電子勞務之稅捐實務解析【法規解讀】
The Tax Practice Analysis for Purchase of Cross-border Electronic Services - 重要稅務法令(四則):(稅捐稽徵法令、關稅法令、所得稅法令、遺產及贈與稅法令)【環顧租稅要聞】