查詢結果:共有 3 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 死亡前2年贈與特定繼承人,其他繼承人無須負擔遺產稅納稅義務【爭點解析】 If a Specific Heir Receives a Gift Within Two Years before the Decedent’s Death, Other Heirs Are Not Required to Bear Any Estate Tax Obligations |
粘毅群 | 2025/04 | 月旦財稅實務釋評 |
2 | 生前贈與之擬制遺產課稅規定──評憲法法庭113年度憲判字第11號判決【月旦時論】 Provisions on Taxation of Proposed Estates for Gifts Made During Lifetime: Comment on the Constitutional Court's Judgment 113-Hsien-Pan-11 (2024) |
連世昌 | 2025/03 | 月旦財稅實務釋評 |
3 | 「生前贈與」或「死後繼承」哪個最省稅?【月旦時論】 Which Is the Most Tax-Saving? Pay the Gift Tax Now or Pay the Estate Tax Later? |
吳鳳琴 | 2020/04 | 月旦財稅實務釋評 |