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
- 徵收契稅性質及其退稅問題分析【月旦時論】
Legal Analysis of the Nature of Deed Tax and its Refunds - 租賃住宅之租稅優惠評析【月旦時論】
An Analysis of Tax Incentives For Rental Housing - 袋地、袋地通行權以及遺產稅【月旦時論】
Landlocked Land, the Right to Passage and Estate Tax - 法定空地課徵地價稅爭議──112年憲判字第19號判決評析【月旦時論】
The Controversy over the Imposition of Land Value Tax on Statutory Vacant Space: Analysis of TCC Judgement 112-Hsien-Pan-19 - 外國人申請在臺居留權應留意之稅務申報【月旦時論】
Tax Reporting Tips for APRC Applicants - 法人平台媒合不動產借貸適法性之研析(一)【月旦時論】
An Analysis on the Legality of Matchmaking Real Estate Lending by Corporate Platforms (I) - 生前贈與視為遺產之研究(一)【月旦時論】
The Study of the Consideration of Gifts as Inheritance (I) - 兼營營業人營業稅進項稅額扣抵法之更正──評最高行政法院107年度判字第550號判決【爭點解析】
Correction of Input Tax Deduction Method in Business Tax for Dual-Status Business Entities: Comment for Supreme Administrative Court Judgment Pan No.550 (2018) - 藝人工作室開立之發票,能否當作影視製作方抵扣營業稅之憑證?──以最高行政法院110年度上字第525號判決為例【學習式判解評析】
Can Production Companies Use Invoices Issued by Artist Studios as Proof of Deductible Business Tax? — A Case Study of Supreme Administrative Court Judgment (110) Shang-zi No. 525 - 所得稅法函令釋示:臺灣碳權交易所代為出售國外碳權該如何計算國外營利事業所得稅?【函令解析】