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
- 保單價值準備金權利歸屬及強制執行之研析──從遺產稅捐債權出發【月旦時論】
A Study on the Ownership and Enforcement of Insurance Contract Non-Forfeiture Value: From the Inheritance Tax - 再論區段徵收公告前農地贈與之租稅規避爭議──評最高行政法院110年度上字第256號判決【月旦時論】
Rediscuss the Issue over Tax Avoidance on the Gift of Agricultural Land before Expropriation Announcement: An Analysis of Supreme Administrative Court Judgment (110) Shang Tzu No. 256 - 協議合建方式實施都市更新所生之稅捐爭議──以「房地互易稅」為核心【月旦時論】
Disputes over Taxation of Using the Method of Joint Construction Agreement to Implement Urban Renewal: Based on Business Tax - 房地合一稅下2.0營建業未提示帳簿文據的查核【月旦時論】
How to Audit Construction Industry Fails to Presented Account Books and Documents under the House and Land Transactions Income Tax 2.0 System - 可以用「特別規定」顛覆實質與量能課稅原則?──評財政部111.12.16台財稅字第11101000482號函【月旦時論】
Is It Appropriate to Adopt ""Special Regulations"" to Overturn the Principle of Substantive Taxation and the Principle of Taxable Capacity? Comment on the Official Letter No. 11101000482 of the Ministry of Finance, Dated December 16, 2022 - 傾銷的認定基礎【月旦時論】
The Base for Determining Dumping - 自己國家自己救!──解析後備軍人新式教召的課稅規定【月旦時論】
Save Your Country by Yourselves! Explain The Tax Regulation of Novel Active Duty for Army Reserve - 地方特別稅徵收之爭議──以最高行政法院110年度上字第295號判決為例【爭點解析】
The Dispute in the Collection of Local Special Tax: Comment on the Judgement of the Supreme Administrative Court No. 295 Shang in 2021 - 論孳息他益股票信託之贈與稅課徵──最高行政法院104年度判字第530號判決評釋【學習式判解評析】
Discussion on the Gift Tax of Other-Interest-Oriented Stock Trust: Comment on the Supreme Administrative Court Judgment No.530 in 2015 - 使用牌照稅函令釋示:第二類試車牌照使用牌照稅課徵規範【函令解析】