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下適用非自願性因素交易應注意事項【月旦時論】
What You Must Know Regarding Applying for "Involuntary Transactions" under the House and Land Transactions Income Tax 2.0 - 贈與之負擔可否列為出售房地之取得成本?【月旦時論】
Could the Liability Transferred Together with the Gift Be Included in the Cost of the Real Estate Transaction? - 網路拍賣衍生之常見營業稅問題【月旦時論】
Frequent VAT issues of Online Shopping - 疫情嚴峻下地方稅紓困困境──以六都為例【月旦時論】
The Dilemma of Local Tax Relief under COVID-19: Six Municipalities as an Example - 論歌唱場所課徵娛樂稅之標準【月旦時論】
The Standard of Amusement Taxation on Singing Activities - 實質課稅原則在人壽保險金案例中之遺產稅適用──以最高行政法院101年度判字第201號行政判決為例【爭點解析】
The Substance over Form Principle in Application of the Estate Tax of Life Insurance Proceeds: Comment on the Judgment of the Supreme Administrative Court No. 201 Pan in 2012 - 論附期限契約於房地合一稅「原始取得成本」認定上之潛在問題——最高行政法院109年度判字第53號判決簡析【學習式判解評析】
The Issues of the Contract Subjected to a Time on the House and Land Transactions Income Tax: Comment on the Supreme Administrative Court Judgment No. 53 in 2020 - 所得稅函令釋示:償債性出售繼承房地之房地合一稅課徵【函令解析】
- 使用牌照稅函令釋示:電動車輛臨時牌照或試驗牌照得免徵牌照稅【函令解析】
- 義務人死亡後罰鍰處分之效力【法規解讀】
The Effect of Administrative Fine after the Death of an Obligor