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
- 不動產稅負資本化的新證據【月旦時論】
New Empirical Evidence of Property Tax Capitalization - 一人公司股東驟逝,利害關係人權利行使研究【月旦時論】
The Study of Stakeholder Enforcement of Rights When One-Person Company's Shareholder Sudden Death - 比特幣貨幣性質概念之再商榷【月旦時論】
A Review of the Legal Nature of Bitcoin - 地方稅法通則頒行20年之困境與出路【月旦時論】
The Dilemma and the Way Out of the General Principles of Local Tax Law in the Past 20 Years - 贈與節稅小妙招──無償共同持有之稅務解析【月旦時論】
Gift Tax Mitigation: The Analysis of Without Consideration for Co-Ownership - 從稅法的刑事及行政責任論借名登記契約【月旦時論】
Study on Contracts of Borrowing Other's Name: From the Perspective of Tax Law's Criminal and Administrative Responsibilities - 從事境外代購是否構成營業稅納稅義務人之探討?──最高行政法院判決108年度判字第40號評析【爭點解析】
A Study On Whether Overseas Surrogate Shopping May Be Taxpayers Of Business Tax: Comment on the Supreme Administrative Court Judgment No. 40 in 2019 - 論法律行為有效性與稅捐債務之連動──以最高行政法院109年度上字第699號判決及最高行政法院109年度判字第449號判決為中心【學習式判解評析】
The Linkage between Juridical Act Effectiveness and Taxation Obligation: Focusing on the Supreme Administrative Court Judgment (109) Shang Tzu No. 699 and the Supreme Administrative Court Judgment (109) Pan Tzu No. 449 - 使用牌照稅函令釋示:未完稅交通工具之未徵起應納稅額計算規定【函令解析】
- 稅捐稽徵法時效不完成之案例研討【法規解讀】
Case Study on the Unexpired Statute of Limitations of the Tax Collection Act