查詢結果:共有 15 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 稅捐法律授權之合憲性審查——土地稅減免規則第24條第2項之適用限制【爭點解析】 Constitutional Review of Tax Law Authorization: Restrictions on the application of Paragraph 2 of Article 24 of the Land Tax Reduction and Exemption Rules |
黃俊杰 | 2025/01 | 月旦財稅實務釋評 |
2 | 論農業用地移轉之土地增值稅稅基判斷──以最高行政法院112年度上字第255號判決為中心【學習式判解評析】 Discussion on the Tax Base of Land Value Increment Tax on Agricultural Land Transfer: Focusing on the Supreme Administrative Court Judgment (112) Shang Tzu No. 255 |
李益甄、王鈺文 | 2023/12 | 月旦財稅實務釋評 |
3 | 建物出售所座落基地適用自用住宅用地特別稅率核課土地增值稅法律問題分析【月旦時論】 Legal Analysis of Special Tax Rates for Land Value Increment Tax on Land where Buildings Are Sold |
陳明燦 | 2023/11 | 月旦財稅實務釋評 |
4 | 解析都市更新之不動產稅賦【月旦時論】 Analysis of Real Estate Taxes in Urban Renewal |
劉維真 | 2023/10 | 月旦財稅實務釋評 |
5 | 土地增值稅法上有償與無償移轉之探討──評釋最高行政法院109年上字第704號判決【月旦時論】 Discussion over Transfer With or Without Compensation of Land Value Increment Tax: Analysis of Supreme Administrative Court Judgement (109) Shangzi No.704 |
連世昌 | 2023/06 | 月旦財稅實務釋評 |
6 | 土地整體開發方式之租稅分析【月旦時論】 Taxation Analysis of Overall Land Development |
劉維真 | 2023/06 | 月旦財稅實務釋評 |
7 | 市地重劃後首次移轉土地之土地增值稅減徵規定評析【月旦時論】 A Study on Exemption of the Land Value Increment Tax on Urban Land Consolidation |
劉維真 | 2023/01 | 月旦財稅實務釋評 |
8 | 從稅法的刑事及行政責任論借名登記契約【月旦時論】 Study on Contracts of Borrowing Other's Name: From the Perspective of Tax Law's Criminal and Administrative Responsibilities |
吳俊志 | 2022/10 | 月旦財稅實務釋評 |
9 | 租屋報稅二三事──綜合所得稅申報列舉扣除房屋租金支出【法規解讀】 Things about Tenants' Income Tax Reporting |
李秉謙 | 2022/07 | 月旦財稅實務釋評 |
10 | 析論夫妻財產制與遺產稅、房地合一稅之關係【月旦時論】 Talking about the Relationship between Matrimonial Property System and Inheritance Tax and House and Land Transactions Income Tax |
簡英宗 | 2022/06 | 月旦財稅實務釋評 |