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查詢：法規解讀
查詢：法規解讀 查詢結果：共有 64 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 受贈人負繳納贈與稅義務無財產尚未徵起可續向贈與人執行──解析財政部90年12月14日台財稅字第0900457044號函【法規解讀】 When Donee (Without Properties) with Tax Paid Duty, Administrative Enforcement Agency Can Enforce Remaining Tax by Donor—From the Ministry of Finance: Administrative Rule No. 0900457044 Dated December 14, 2001 |
沈平安 | 2025/04 | 月旦財稅實務釋評 |
| 2 | 復查或訴願──以稅捐稽徵機關行政處分為中心【法規解讀】 Recheck or Appeal: Focusing on the Administrative Actions of Tax Collection Authorities |
月旦財稅實務釋評編輯部 | 2025/03 | 月旦財稅實務釋評 |
| 3 | 免用統一發票起徵點及適用之營業人探討【法規解讀】 A Discussion on Exemption of Uniform Invoice Tax Threshold and Applicable Business Operators |
李冠陞 | 2025/02 | 月旦財稅實務釋評 |
| 4 | 評析所得稅法第4條之4第2項規定【法規解讀】 Analysis of Article 4-4, Item 2 of Income Tax Act |
月旦財稅實務釋評編輯部 | 2025/01 | 月旦財稅實務釋評 |
| 5 | 娛樂稅新制全面上路──消費者與業者該如何應對票價、稅率雙雙變動？【法規解讀】 Entertainment Tax Reform in Full Effect: How Should Consumers and Businesses Respond to Changes in Ticket Prices and Tax Rates? |
廖建勛 | 2024/12 | 月旦財稅實務釋評 |
| 6 | 境外低稅負國家或地區之信託股權適用CFC制度規定【法規解讀】 Application of CFC Rules on Trust Equity in Low-Tax Jurisdictions |
廖建勛 | 2024/11 | 月旦財稅實務釋評 |
| 7 | 統一發票給獎辦法第15條規定解析【法規解讀】 Analysis of Article15 of the Uniform Invoice Award Regulations |
月旦財稅實務釋評編輯部 | 2024/10 | 月旦財稅實務釋評 |
| 8 | 住宅租賃糾紛法律扶助規定的制定與影響【法規解讀】 Formulation and Impact of the Regulations on Legal Aid for Residential Lease Disputes |
楊文瑞 | 2024/09 | 月旦財稅實務釋評 |
| 9 | 大數據時代下擴大書面審核實施要點之改革【法規解讀】 Reform of the Implementation of Reviewing Tax Declarations on Papers in the Era of Big Data |
李冠陞 | 2024/08 | 月旦財稅實務釋評 |
| 10 | 不法行為課稅問題之研究【法規解讀】 Research on the Taxation of Illegal Acts |
月旦財稅實務釋評編輯部 | 2024/07 | 月旦財稅實務釋評 |
