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
- 論境外保單之遺產稅課徵及租稅規避──最高行政法院111年度上字第20號判決評析【爭點解析】
Taxation of Inherited Offshore Insurance Policies and Tax Avoidance: A Commentary on Supreme Administrative Court Judgment 111-Shang-20 - 遺產稅上的居住者身分認定──最高行政法院101年度判字第792號評析【學習式判解評析】
Estate Tax and Residency: Short Comment on Supreme Administrative Court 101 Pan 792 - 房屋稅條例及土地稅法函令釋示?取得居留證者居留處適用自用住宅稅率【函令解析】
- 免用統一發票起徵點及適用之營業人探討【法規解讀】
A Discussion on Exemption of Uniform Invoice Tax Threshold and Applicable Business Operators - 重要租稅法令(七則)(證券交易稅法令、所得稅法令、營業稅法令、實質法令)【環顧租稅要聞】
- 遺產稅上應納未納稅捐扣除額案例研析【月旦時論】
Case Study of the Deduction of the Taxes Owed on Estate Tax - 遺產稅申報規定及相關便民措施介紹【月旦時論】
Introduction to Estate Tax Declaration Regulations and Related Convenience Measures - 不動產執行實務相關爭議解析【月旦時論】
Analysis of Disputes in Real Estate Execution Processes - 所得類型定性之探討──以財產交易活動為中心【月旦時論】
Discussion on the Qualitative Type of Income: Focus on Property Trading Activities - 有駕照身心障礙者免牌照稅為德不卒【月旦時論】
People with Disabilities Who Have a Driver's License Are Exempt from License Tax, Which Law Is Not Enough