首頁
查詢：李益甄
查詢：李益甄 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 |
