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查詢結果:共有 14 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 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
2 贈與上市(櫃)股票價值之認定時點──評最高行政法院110年度上字第740號判決【爭點解析】
The Timing for Valuation of Donated Exchange: Listed and OTC-Listed Shares- Comment for Supreme Administrative Court Judgment Shang No.740 (2021)
李益甄李友晟   2024/08  月旦財稅實務釋評
3 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
李益甄李函穎   2024/05  月旦財稅實務釋評
4 兼營營業人營業稅進項稅額扣抵法之更正──評最高行政法院107年度判字第550號判決【爭點解析】
Correction of Input Tax Deduction Method in Business Tax for Dual-Status Business Entities: Comment for Supreme Administrative Court Judgment Pan No.550 (2018)
李益甄李友晟   2024/03  月旦財稅實務釋評
5 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
6 稅務訴訟職權調查義務與客觀舉證責任之關係辯證──最高行政法院110年度上字第300號判決評析【學習式判解評析】
Discussion on the Relationship between the Inquisitorial Investigation and the Objective Burden of Proof in Tax Litigation: Focusing on the Administrative Judgment of Supreme Administrative Court (110) Shang-Zi No. 300
李益甄楊宛萱   2023/11  月旦財稅實務釋評
7 論房屋稅之通案式類型化評價方法與租稅公平原則──以臺北高等行政法院110年度訴字第1374號判決為中心【學習式判解評析】
The General Classified Evaluation Method of House Tax and the Principle of Tax Fairness: Focusing on the Taipei High Administrative Court (110) Su Tzu No. 1374
李益甄高于亭   2023/08  月旦財稅實務釋評
8 論土地稅法2年期間重購退稅要件之適用──以最高行政法院110年度上字第85號判決為中心【學習式判解評析】
The Application of Tax Refund Articles in Land Tax Act for Land Reacquisition within Two Years: A Case Study of the Supreme Administrative Court Judgement in 110, Case No. Shang 85
李益甄郭芝明   2023/06  月旦財稅實務釋評
9 土地稅法第55條之1核課期間之起算點──以最高行政法院110年度上字第133號判決為中心【學習式判解評析】
The Commencement Date of the Period for Assessment Set by Land Tax Act Article 55-1: Focusing on the Supreme Administrative Court Judgment (110) Shang Tzu No. 133
李益甄陳芃諭   2023/04  月旦財稅實務釋評
10 再論區段徵收公告前農地贈與之租稅規避爭議──評最高行政法院110年度上字第256號判決【月旦時論】
Rediscuss the Issue over Tax Avoidance on the Gift of Agricultural Land before Expropriation Announcement: An Analysis of Supreme Administrative Court Judgment (110) Shang Tzu No. 256
李益甄王鈺文   2023/03  月旦財稅實務釋評
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