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
- 論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普發現金條款【月旦時論】
Discuss the Universal Cash Handout of Special Act for Enhancing Post-pandemic Economic and Social Resilience and National Sharing Economy Achievement - 超徵款項的用途──宜還稅於民?還是減債為先?【月旦時論】
Taxation Beyond Budget Planning Which Shall Refund to People after All? Or Debt Reducing In Priority? - 隱藏版的還稅於民──論企業費用加成減除的租稅優惠【月旦時論】
Hidden Version of Tax Return: Discuss of the Tax Incentive Deducted from the Increase Of Business Expense - 論受控外國企業制度對所得稅負之影響【月旦時論】
A Study on Impact of Controlled Foreign Company (CFC) Rule on Income Tax - 贈與未上市(櫃)股票涉及贈與稅案例解析【月旦時論】
Analysis of Gift Tax Cases Involving Gifts of Unlisted and Unregistered Stocks - 個人房地合一稅非自願性交易適用爭議之探討【月旦時論】
Discussion on the Application Dispute of the Involuntary Transaction of House and Land Transactions Income Tax - 所得稅法第15條之1修正草案之建議(二)【月旦時論】
Proposal for a Draft Amendment to Article 15-1 of the Income Tax Act (II) - 三角貿易法律關係與營業稅的觀察──自最高行政法院110年度上字第89號判決談起【爭點解析】
Observations on the Legal Relationship of Triangular Trade and Business Tax: From the Supreme Administrative Court's Judgment No. 89 of 110 - 扶養父母免稅額申報爭議,該如何判斷主要照顧者?──以臺北高等行政法院112年度簡上字第9號判決為例【學習式判解評析】
How to Decide the Primary Caregiver in the Situation of Maintenance of Parents: Taking The (112) Jian Shang No.9 Decision Rendered by the Taipei High Administrative - 平均地權條例修正案評析【法規解讀】
Comments on the Equalization of Land Rights Act