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
- 營利事業所得稅投資抵減的若干問題【月旦時論】
Some Issues on Income Tax Investments Credits - 營利事業所得稅查核成本率合理性之探討──以遊覽車客運業為例【月旦時論】
The Audit Cost Rate of Profit-Seeking Enterprise Income Tax: A Case Study on Tour Bus Industry - 產業控股公司潛藏的稅務議題【月旦時論】
Potential Tax Issues in Industrial Holding Companies - 我們回不去了──離婚前必知的夫妻剩餘財產差額分配請求權及課稅規定【月旦時論】
The Right to Distribution of Martial Property and the Taxation That Must Be Known before Divorce - 可轉讓定期存單相關稅務問題分析【月旦時論】
Discussion on Tax related Issues of NCD (Negotiable Certificates of Deposit) - 推計課稅與納稅者權利保護法──行政法院判決實例【月旦時論】
Taxation According Estimation and the Taxpayer's Rights Protection Act - 外匯資金課稅查核之探討【月旦時論】
The Study on Taxation of Exchange - 租稅債權擔保與銀行債權之競合——最高行政法院108年度上字第882號判決評釋【爭點解析】
Concursus Creditorum between Bank's Claims and Tax Warranty: Comment on the Supreme Administrative Court Judgment No. 882 in 2019 - 員工認股溢價差額之「其他所得」核課──以非涉及產創條例第19條之1規定之情形為討論【學習式判解評析】
Other Income Tax Assessment of the Equity Premium of Employee Stock Purchase: Discussion on the Situation Beyond Statute for Industrial Innovation Art. 19-1 - 稅捐稽徵法函令釋示:納稅人身後事如何處理稅務罰鍰?【函令解析】