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查詢：稅務
查詢：稅務 查詢結果：共有 53 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | AI系統涉及稅務的數個影響面向──探討稅務身分、稅務管理與市場導向的稅制改革【月旦時論】 Several Tax-Related Perspectives of AI Systems: A Preliminary Study of Tax Identity, Tax Administration, and Market-Oriented Tax Reform |
黃士洲 | 2025/04 | 月旦財稅實務釋評 |
| 2 | 檢查人是否有權向稅務機關調閱公司之稅務申報資料？──以臺灣臺北地方法院111年度稅簡字第4號判決為例【爭點解析】 Does Inspector Have the Right to Request Access to a Company's Tax Filing Records from the Tax Authorities?—An Analysis Based on the 2022 Decision of the Taipei District Court (Case No. Jian-Jian No. 4) |
周逸濱、魯忠翰 | 2025/03 | 月旦財稅實務釋評 |
| 3 | 自用住宅申請重購退稅之稅務爭議【月旦時論】 Owner-occupied Residence Application Tax Disputes on Repurchase Tax Refund |
林靜香、黃國芬 | 2025/02 | 月旦財稅實務釋評 |
| 4 | 稅捐稽徵機關於稅務案件之舉證責任與職權調查【月旦時論】 Tax Authorities' Burden of Proof and Authority to Investigate Tax Cases |
連世昌 | 2024/11 | 月旦財稅實務釋評 |
| 5 | 稅務爭訟敗訴確定後，可否另循退稅或國賠程序救濟？【月旦時論】 After Losing the Tax Lawsuit, Can I Resort to Tax Refund or State Compensation Procedures for Relief ? |
林文舟 | 2024/10 | 月旦財稅實務釋評 |
| 6 | 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 |
| 7 | 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 |
| 8 | 合併後存續公司為何承受消滅公司的稅務違章責任？【月旦時論】 Why Does the Surviving Company after the Merger Bear the Tax Violation Liability of the Eliminated Company? |
林文舟 | 2024/06 | 月旦財稅實務釋評 |
| 9 | 2024年7月1日後不動產戶籍登記的稅務規劃【法規解讀】 Tax Planning for Real Estate Household Registration after July 1, 2024 |
封昌宏 | 2024/03 | 月旦財稅實務釋評 |
| 10 | 外國人申請在臺居留權應留意之稅務申報【月旦時論】 Tax Reporting Tips for APRC Applicants |
邱湘淇 | 2024/03 | 月旦財稅實務釋評 |
