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月旦財稅實務釋評
月旦財稅實務釋評
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
- 我國免稅額、扣除額、特別扣除額之問題分析(二)──量能課稅客觀淨額原則的應用【月旦時論】
Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (II): Objective Net Quantitative Taxation Application of the Principle - 贈與規劃與稅捐規避行為之探討──評釋最高行政法院109年裁字第383號裁定【月旦時論】
Discussion over Gift Planning and Tax Avoidance Behavior: Analysis of Supreme Administrative Court Ruling (109) Caizi No. 383 - 人壽保險不計入遺產總額判斷標準──以保險是否具備「定額給付性質」為中心【月旦時論】
Judgment Criteria for What Kind of Life Insurance Shall Exclude from the Gross Estate: Centered on Whether Life Insurance Fixed Sums - 未上市、上櫃且非興櫃公司股權交易所得課稅爭議問題研究【月旦時論】
Research on Tax Controversies Regarding Equity Transactions of Companies Not Listed on the Stock Exchange or Traded on Over-The-Counter Markets - 受控外國企業制度實施之挑戰【月旦時論】
Challenges in the Implementation of Controlled Foreign Corporation (CFC) System - 從國際經驗評估是否調降或取消金融業營業稅【月旦時論】
Assessing the International Experience to Determine Whether to Reduce or Eliminate the Financial Industry Business Tax - 營業稅虛報進項稅額故意或過失之探討──以最高行政法院110年度上字第436號判決為例【爭點解析】
Discussion on Intentional or Negligent False Reporting of Input Tax Amount in Business Tax:Comment on the Supreme Administrative Court Judgement No. 436 in 2021 - 證券交易所得稅恢復課徵期間之課稅客體辨析──最高行政法院111年度上字第574號判決【學習式判解評析】
Analysis of the Taxable Income of The Stock Exchange Income Tax: The Judgment of the Supreme Administrative Court (111) Pan Tzu No. 574 - 財政部函令釋示：期貨業非專屬本業之業務範圍【函令解析】
- 母子公司合併辦理未分配盈餘適用產創條例第23條之3【法規解讀】
The Merger of a Parent and Subsidiary Company Shall Be Subject to the Provisions of Article 23-3 of the Industrial Innovation Act Regarding the Treatment of Undistributed Profits
