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查詢：營業稅
查詢：營業稅 查詢結果：共有 26 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 個人虛擬貨幣交易課稅實務評析【月旦時論】 Analysis of Taxation Practices for Individual Cryptocurrency Transactions |
封昌宏 | 2024/12 | 月旦財稅實務釋評 |
| 2 | 進口新車復運出口申請退還貨物稅——評最高行政法院112年度上字第537號判決【月旦時論】 Newly-imported Car Re-exported and Return of Consumption Tax: A Commentary on the Supreme Administrative Court Judgment of Case Y112 Pan-Chi No.537 |
黃源浩 | 2024/11 | 月旦財稅實務釋評 |
| 3 | 海外留學業、海外旅遊業及移民業之稅務探討【月旦時論】 Tax Issues for Overseas Study, Travel, and Immigration Industries |
廖建勛 | 2024/07 | 月旦財稅實務釋評 |
| 4 | 民事法請求權與租稅法之調和──以「本於遲延利息所生營業稅之損害賠償請求」為例【月旦時論】 Coordinating Civil Claims and Tax Law: An Analysis of Damages Claims Arising from Value-added Tax on Moratory Interest |
林秉衡 | 2024/04 | 月旦財稅實務釋評 |
| 5 | 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 |
| 6 | 藝人工作室開立之發票，能否當作影視製作方抵扣營業稅之憑證？──以最高行政法院110年度上字第525號判決為例【學習式判解評析】 Can Production Companies Use Invoices Issued by Artist Studios as Proof of Deductible Business Tax? — A Case Study of Supreme Administrative Court Judgment (110) Shang-zi No. 525 |
周逸濱、魯忠翰 | 2024/03 | 月旦財稅實務釋評 |
| 7 | 營業稅虛報進項稅額故意或過失之探討──以最高行政法院110年度上字第436號判決為例【爭點解析】 Discussion on Intentional or Negligent False Reporting of Input Tax Amount in Business Tax:Comment on the Supreme Administrative Court Judgement No. 436 in 2021 |
黃郁升 | 2023/07 | 月旦財稅實務釋評 |
| 8 | 個人經營網拍課徵營業稅之眉角──以最高行政法院110年度上字第369號判決為例【爭點解析】 | 黃郁升 | 2023/04 | 月旦財稅實務釋評 |
| 9 | 協議合建方式實施都市更新所生之稅捐爭議──以「房地互易稅」為核心【月旦時論】 Disputes over Taxation of Using the Method of Joint Construction Agreement to Implement Urban Renewal: Based on Business Tax |
連世昌 | 2023/03 | 月旦財稅實務釋評 |
| 10 | 有價證券借貸（借券）之課稅規定【法規解讀】 The Tax Regulation of Security Lending |
朱書宜 | 2022/11 | 月旦財稅實務釋評 |
