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月旦財稅實務釋評
月旦財稅實務釋評
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
- 最新全球稅改介紹──兩支柱改革與全球反稅基侵蝕規則之研析【月旦時論】
An Introduction of New Global Tax Reform: An analysis of Two Pillars and GloBE - 營利事業如何降低涉外支付扣繳稅款及適用條件【月旦時論】
How Profit-Seeking Enterprise Reduce Withholding Tax for Its Payment to Foreign Entities and the Premise for Application - 虛擬貨幣交易之課稅與稽徵【月旦時論】
Tax and Collection on Cryptocurrency Exchange - 因繼承房地所衍生之時價課稅爭議──以實質課稅為核心【月旦時論】
Disputes Over Prevailing Value Taxation Through Succession of Real Estate: Based on Substantive Taxation - 公共設施保留地土地增值稅租稅優惠規定評析【月旦時論】
The Study of Tax Preference in Land - 稅捐稽徵法第28條退稅請求權時效修法之評析【月旦時論】
Comment of Limitations for the Right to Claim Tax Refund in Article 28 of the Tax Collection Act - 稅捐規避與稅捐逃漏之界限——最高行政法院108年度判字第203號判決評析【爭點解析】
The Line between Tax Avoidance and Tax Evasion: An Analysis on Supreme Administrative Court Judgment No. 203 (2019) - 所得稅法盈虧互抵之「如期申報」要件──以最高行政法院109年度上字第632號判決為中心【學習式判解評析】
"Declaration in Time" as a Legal Requirement of Offset between Profits and Losses under the Income Tax Act Focusing on the Supreme Administrative Court Judgment (109) Shang Tzu No. 632 - 所得稅函令釋示：建商出售「合建分屋附買回房地」課稅新措施【函令解析】
- 被繼承人所遺存款繳納遺產稅評析【法規解讀】
Payment of Estate Tax by the Decedent's Deposit
