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
- 環保、勞工、食安重大違法對投資抵減租稅優惠之影響【月旦時論】
The Impact of Serious Violations of Environmental, Labor, and Food Laws on Investment Tax Credits - 未成年人得否自行申請延長遺產稅申報期限爭議之探討【月旦時論】
Discussion on Whether Minors Can Apply for an Extension for Filing Estate Tax by Themselves - 因受贈房地所生之時價課稅爭議──以實質課稅為核心【月旦時論】
Disputes over Prevailing Value Taxation Through Donation of Real Estate: Based on Substantive Taxation - 境外事業取得勞務報酬申請適用所得稅特別法條文之時效期間【月旦時論】
The Statutory of Limitations for Foreign Companies to Apply the Adoption of Tax Treatment of Services Remuneration under Special Legislation Related to Income Tax Law - 租賃住宅紛爭解決模式之立法分析【月旦時論】
The Legislative Analysis of Residential Lease Dispute Resolution Models - 解析各類企業併購類型之租稅議題【月旦時論】
The Tax Impact of Different Types of Mergers and Acquisitions - 租賃住宅服務業排除適用囤房稅──以臺中市申報實務為例【月旦時論】
The Exclusion of the Multi-House Tax for Rental Housing Service Business: The Practice of Taichung City as an Example - 民宿借名登記及讓與擔保之稅務問題──最高行政法院109年度上字第886號判決評析【爭點解析】
Tax Issues about B&B Borrowing Other's Name and Sicherungsübereignung: Comment on the Supreme Administrative Court Judgment No. 668 in 2020 - 私設通路能減免地價稅嗎?──最高行政法院109年度上字第1013號判決【學習式判解評析】
Land Value Tax Exemption for Private Land Used for Public Passage: The Judgement of the Supreme Administrative Court (109) Pan Tzu No. 1013 - 加值型及非加值型營業稅法函令釋示:網路銷售開網店不可不知道的稅務新規定【函令解析】