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
- 「疫後強化經濟與社會韌性及全民共享經濟成果特別條例」之立法評析(一)──「稅收超徵」之概念與辯證【月旦時論】
Legislation Commentary on the Special Law of Post-Epidemic Strengthen the Economy and Social Tenacity and All People Share Economic Achievements (1): The Conception and Dialectical of Over Imposition - 都市計畫變更與農業用地移轉不課徵土地增值稅之法律問題分析【月旦時論】
Legal Issue Analysis on Exemption of the Land value Increment Tax by Transformation of Agriculture Land according to Urban Plan Modification - 特殊財政工具的概念與實例說明──特別公課、工程受益費與特別犧牲補償【月旦時論】
Concept and Case Study of Special Tools of Public Finance: Special Levies, Construction Advantage and Compensation for Special Sacrifice - 遺產稅上履行民法第1030條之1剩餘財產差額分配請求權實務之常見問題彙總【月旦時論】
Compilation of Common Practical Issues Regarding Specific Performance the Right to Distribute Matrimonial Property under Article 1030-1 of the Civil Law in the Context of Estate Tax - 應繼遺產與遺產總額之探討【月旦時論】
The Discussion on Inheritable Estate and Taxable Estate - 不動產借名登記返還的之稅務問題解析【月旦時論】
A Study on the Taxation of Returned Real Estate Registered under Borrowed Name - 執行義務人財產之困難【月旦時論】
It Is Difficult that Enforcing Taxpayer's Property - 個人經營網拍課徵營業稅之眉角──以最高行政法院110年度上字第369號判決為例【爭點解析】
- 土地稅法第55條之1核課期間之起算點──以最高行政法院110年度上字第133號判決為中心【學習式判解評析】
The Commencement Date of the Period for Assessment Set by Land Tax Act Article 55-1: Focusing on the Supreme Administrative Court Judgment (110) Shang Tzu No. 133 - 營業稅函令釋示:未依限申報營業稅加徵滯報金與加徵滯納金起算日之釋例【函令解析】