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查詢：漏稅罰
查詢：漏稅罰 查詢結果：共有 10 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 從舉證責任分配析論稅務違章之主觀要件【月旦時論】 Analysis of the Subjective Elements of Tax Violations from Distribution of the Burden of Proof |
連世昌 | 2024/10 | 月旦財稅實務釋評 |
| 2 | 再論租稅刑罰與租稅行政罰之關係【月旦時論】 Rediscussion on Relationship between Tax Criminal Penalty and Tax Administrative Penalty |
柯格鐘 | 2022/06 | 月旦財稅實務釋評 |
| 3 | 租稅刑罰與租稅行政罰之關係──從法益保護與行為階段之觀點【月旦時論】 Relationship between Tax Criminal Penalty and Tax Administrative Penalty |
柯格鐘 | 2022/04 | 月旦財稅實務釋評 |
| 4 | 若勒令停業店家改網路營業，漏稅罰與行政怠金可否重複裁處？【月旦時論】 Business Suspension and Default Surcharge |
黃士洲 | 2022/03 | 月旦財稅實務釋評 |
| 5 | 稅捐稽徵法第44條修正分析──以給與憑證為範圍【月旦時論】 Analysis on the Amendment to Article 44 of the Tax Collection Act: Taking Providing Certificates as the Scope of Research |
月旦財稅實務釋評編輯部 | 2022/01 | 月旦財稅實務釋評 |
| 6 | 私人承作票據貼現業務利息所得之課稅——評最高行政法院109年度上字第1033號判決【爭點解析】 Taxation of Interest Earned on Discounted Note Loans between Private Parties: The Judgment of the Supreme Administrative Court (109) Shang Tzu No. 1033 |
李秉謙 | 2021/12 | 月旦財稅實務釋評 |
| 7 | 營業稅法第52條之性質研析【法規解讀】 Analysis on the Quality of Article 52 of the Business Tax Act |
月旦財稅實務釋評編輯部 | 2021/10 | 月旦財稅實務釋評 |
| 8 | 網路拍賣衍生之常見營業稅問題【月旦時論】 Frequent VAT issues of Online Shopping |
廖沿臻、周泰維 | 2021/08 | 月旦財稅實務釋評 |
| 9 | 納稅者權利保護法規範下的稅務訴訟舉證責任【月旦時論】 The Burden of Proof in Tax Litigation under the Taxation Protection Law |
林文舟 | 2021/02 | 月旦財稅實務釋評 |
| 10 | 因違反稅法上義務所得利益之探討【法規解讀】 A Study on Benefits Gained from Contravening Tax Obligation |
月旦財稅實務釋評編輯部 | 2020/09 | 月旦財稅實務釋評 |
