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查詢：地價稅
查詢：地價稅 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 | 建築基地無償供公眾通行之地價稅減免爭議──憲法法庭112年度憲判字第19號【學習式判解評析】 Controversy Over the Land Price Tax Reduction and Exemption of the Construction Base for Free Public Access: Constitutional Court 112 Constitutional Judgment No. 19 |
林盟仁 | 2025/01 | 月旦財稅實務釋評 |
| 2 | 工業用地適用地價稅優惠稅率要件解析——以最高行政法院113年度上字第286號判決為例【月旦時論】 Analysis of the Requirements for Preferential Land Value Tax Rates Applicable to Industrial Land: Comment on Supreme Administrative Court Judgment 113 Shang-Tzu No. 286 |
劉維真 | 2024/12 | 月旦財稅實務釋評 |
| 3 | 論地價稅租稅減免之認定應符合實質課稅原則──以臺北高等行政法院高等庭112年度訴字第14號判決為中心【學習式判解評析】 The Substantive Taxation Principle in Reduction and Exemption of Land Value Tax: A Case Study of High Administrative Litigation Division of Taipei High Administrative Court Judgement in 112, Case No. Su Tze 14 |
李益甄、郭芝明 | 2024/12 | 月旦財稅實務釋評 |
| 4 | 地價稅的減免事由消滅及其責任歸屬──評臺北高等行政法院高等庭112年度訴字第14號判決【月旦時論】 Extinction of the Cause for Reduction and Exemption of Land Value Tax and Its Attribution of Responsibilities: An Analysis of High Administrative Litigation Division of Taipei High Administrative Court Judgment (112) Su Tze No. 14 |
陳衍任 | 2024/08 | 月旦財稅實務釋評 |
| 5 | 2024年7月1日後不動產戶籍登記的稅務規劃【法規解讀】 Tax Planning for Real Estate Household Registration after July 1, 2024 |
封昌宏 | 2024/03 | 月旦財稅實務釋評 |
| 6 | 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 |
李家蔚 | 2024/03 | 月旦財稅實務釋評 |
| 7 | 公共設施保留地法律與稅務爭議解析──最高行政法院111年度上字第561號判決【月旦時論】 Analysis of Legal and Tax Disputes on Reserved Land for Public Facilities: The Judgment of the Supreme Administrative Court (110) Shang Tzu No. 561 |
林盟仁 | 2023/10 | 月旦財稅實務釋評 |
| 8 | 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 |
| 9 | 建築基地範圍內私設道路、法定（超出）空地與地價稅稽徵之適法性【月旦時論】 The Legality of Imposition of Land Value Tax for Private Passage and Statutory (Exceed) Vacant in Space in the Building Site |
陳明燦 | 2023/02 | 月旦財稅實務釋評 |
| 10 | 私設通路能減免地價稅嗎？──最高行政法院109年度上字第1013號判決【學習式判解評析】 Land Value Tax Exemption for Private Land Used for Public Passage: The Judgement of the Supreme Administrative Court (109) Pan Tzu No. 1013 |
李秉謙 | 2022/12 | 月旦財稅實務釋評 |
