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查詢：所得稅
查詢：所得稅 查詢結果：共有 21 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 114年度綜合所得稅與營利事業所得稅申報之最新規定與注意事項 Latest Regulations and Important Notes on Filing 2025 Corporate Income Tax and Comprehensive Income Tax |
張曉芬 | 2026/04 | 月旦財稅實務釋評 |
| 2 | 探析美國跨境財富傳承所面臨之架構與稅務問題【月旦時論】 Insights of U.S. Tax Issues in Cross-Border Estate Planning |
李博容、許博升 | 2026/03 | 月旦財稅實務釋評 |
| 3 | 繼承債務認列房地合一稅成本案例研析【月旦時論】 Case Analysis of Inherited Debt Recognition as Costs under Taiwan's Consolidated House and Land Income Tax |
李家蔚、張廷光 | 2026/02 | 月旦財稅實務釋評 |
| 4 | 評析財政部CFC函釋於美國信託架構之適用【月旦時論】 An Analysis of the Application of the Ministry of Finance's CFC Interpretation to U.S. Trust Structures of Substantive Transfers to U.S. Trust Structures |
許博升、李博容 | 2026/02 | 月旦財稅實務釋評 |
| 5 | 受監護宣告前財產被他人侵奪的課稅爭議問題──最高行政法院107年度判字第7號判決評析【月旦時論】 Taxation Disputes Concerning the Misappropriation of Assets Prior to the Commencement of Guardianship: Commentary on Supreme Administrative Court Judgment No. 7, 2018 |
張淼森、李家蔚 | 2025/04 | 月旦財稅實務釋評 |
| 6 | 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 |
李家蔚 | 2025/01 | 月旦財稅實務釋評 |
| 7 | 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 |
張曉芬 | 2024/05 | 月旦財稅實務釋評 |
| 8 | 不動產借名登記返還的之稅務問題解析【月旦時論】 A Study on the Taxation of Returned Real Estate Registered under Borrowed Name |
洪紹剴 | 2023/04 | 月旦財稅實務釋評 |
| 9 | 你的財產不是你的財產──論處分借名登記不動產之稅務風險【月旦時論】 Your Property Is Not Your Property: The Tax Risks of Disposing of Real Estate under Other Person's Name |
黃若清 | 2023/02 | 月旦財稅實務釋評 |
| 10 | 以量能平等負擔原則探討借名登記課稅問題──最高行政法院109年度上字第475號判決評析【爭點解析】 A Study on the Taxation of Borrowing Other's Name for Registration under Ability-to-pay Principle: Comment on the Supreme Administrative Court Judgment No. 475 in 2020 |
黃若清 | 2023/01 | 月旦財稅實務釋評 |
