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
- 房地合一稅2.0的修法評析──以溯及既往與反避稅措施為觀察對象 【月旦時論】
The Reform of House Land Income Taxation, Trust Protection and Anti-Avoidance - 股權移轉於適用房地合一稅2.0課徵問題之探討 【月旦時論】
Discussion of House and Land Transactions Income Tax 2.0 on the Stock Transferring - 房貸額度管制與房地合一稅2.0之明天過後 【月旦時論】
The Day after "The Central Bank's Loan-to-Value Control Decisions" and "House and Land Transactions Income Tax 2.0" - 論營所稅之擴大書審制與中小型企業所得課稅法制 【月旦時論】
On Expanded Application of the "Audit-by-Reviewing-Tax-Returns" System and Legal Proposal for Enterprises Income Taxation of SMEs in Taiwan - 2021年稅捐稽徵法修法之評析 【月旦時論】
Analysis on Amendment of Tax Collection Act in 2021 - 我的房子是「高級住宅」?——兼評最高行政法院109年度判字第469號判決與「臺北市房屋標準價格及房屋現值評定作業要點」【爭點解析】
Why Is My House a "High-Grade Residences"? Commentaries on the Judgment of the Supreme Administrative Court (109) Pan Tzu No. 469 and the "Taipei City Working Guidelines for Standard Housing Price and Housing Value Assessment"" - 取具不實統一發票之營所稅相關議題──最高行政法院108年度判字第550號判決簡析【學習式判解評析】
Profit-Seeking Enterprise Income Tax Issues in Relation to Obtaining False Uniform Invoices: Analysis of the Judgment of the Supreme Administrative Court (108) Pan Tzu No. 550 - 營利事業所得稅函令釋示:受疫情影響收入減少,109年度營所稅擴書純益率可打8折【函令解析】
- 所得稅法函令釋示:乘坐國際航線班機的交通費憑證得以航空公司出具之搭機證明替代【函令解析】
- 紅單、預售屋、成屋交易,你不可不知的房產交易稅制規定──營利事業篇【法規解讀】
Pre-order (Red List), Pre-sale and Existing House, The Tax Regulation of Real Estate You Have to Know: For Profit-seeking Enterprise