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
- 再論租稅刑罰與租稅行政罰之關係【月旦時論】
Rediscussion on Relationship between Tax Criminal Penalty and Tax Administrative Penalty - 析論夫妻財產制與遺產稅、房地合一稅之關係【月旦時論】
Talking about the Relationship between Matrimonial Property System and Inheritance Tax and House and Land Transactions Income Tax - 房地合一稅就預售屋買賣之「成交價額」應如何認定?【月旦時論】
The Issues of How to Determine the Transaction Value of Pre-sold House Sales under the House and Land Transactions Income Tax - 股權交易視為房地交易之課稅要件解析【月旦時論】
Equity Transaction as House and Land Transactions: The Constituent Elements of House and Land Transactions Income Tax - 虛報產地逃漏反傾銷稅之交易安排及法律責任【月旦時論】
On Arrangement and Liability under Misrepresentation of Place of Origin for Anti-dumping Duty Evasion - 企業舞弊損失於營利事業所得稅申報研析【月旦時論】
The Study of Company Fraud Loss in Income Tax Return Filing - 從憲法法庭111年憲判字第5號判決探討所得稅法第39條之修正建議【月旦時論】
Discussion on the Suggestion of Amending Article 39 of the Income Tax Law Based on Judgment No. 5 (2022) Issued by the Taiwan Constitutional Court - 特種飲食業營業稅稅制之不合理──臺中高等行政法院101年訴字第133號判決評析【爭點解析】
Unreasonable Tax System of Special Food and Beverage Services Enterprises - 無婚姻關係且未能協議,未成年子女扶養免稅額應如何列報?──以臺北高等行政法院111年度簡上字第17號判決為例【學習式判解評析】
How Does One of the Parties, Who Only Pays Maintenance Payment Without Marriage and Mutual Agreement Declare the Tax Return with Support Deduction: Taking The (111) Jian Shang No. 17 Decision Rendered by the Taipei High Administrative Court as an Example - 加值型及非加值型營業稅法函令釋示:接地氣,委託代售快篩試劑免徵營業稅【函令解析】