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
- 境外信託在受控外國企業的適用及爭議問題【月旦時論】
Application and Disputes of Offshore Trusts in Controlled Foreign Company - 農業用地、農用證明書與不課徵土地增值稅【月旦時論】
Agricultural Land, Agricultural Use Certification and Exemption of the Land Value Increment Tax - 我國對數位貨幣課徵遺產稅之困境與因應【月旦時論】
The Dilemma and Responses to the Estate Tax on Digital Currency by Taiwan - 遺產稅中常見土地減免規定彙總【月旦時論】
Summary of Land Deductions and Exemptions in Estate Tax - 論囤房稅的稅基及課徵效果【月旦時論】
An Analysis of the Tax Base and the Effects of the Multi-House Tax - 403地震災害損失之九大稅捐減免全覽【月旦時論】
A Comprehensive Overview of the Nine Major Tax Deductions and Exemptions for Earthquake Disaster Losses - 論公司股權借名登記是否應課徵遺產稅──最高行政法院109年度上字第349號判決評析【爭點解析】
A Study on Whether Borrowing Other's Name for Equity Is Subject to Inheritance Tax: Comment on the Supreme Administrative Court Judgment No. 349 in 2020 - 藝術展覽品進口稅制之介紹──兼評文化藝術獎助及促進條例第30條之優惠措施【學習式判解評析】
Introduction to the Import Duty System for Works of Art Shown at Exhibitions: A Commentary on the Incentives under Article 30 of the Culture and the Arts Reward and Promotion Act - 土地增值稅函令釋示:土地增值稅自用住宅用地相關基準日之認定標準【函令解析】
- 稅捐稽徵法第28條第7項規定解析【法規解讀】
Analysis of Article28, Item 7 of the Tax Collection Act Law