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查詢：稅務
查詢：稅務 查詢結果：共有 61 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 解析營業人贈送股東紀念品之稅務課徵──為何進項稅額不得扣抵【法規解讀】 Analysis of Tax on Shareholders' Souvenirs Given by Businesses: Why Input Tax Is Non-Deductible |
李依珊 | 2026/07 | 月旦財稅實務釋評 |
| 2 | 繼承取得「特定股權」後出售之稅務解析──以財政部115年4月21日台財稅字第11504560890號令為核心【月旦時論】 Tax Analysis of the Sale of Inherited "Specified Equity Interests": Focusing on Ministry of Finance Order Tai-Tsai-Shui No. 11504560890 of April 21, 2026 |
許博升 | 2026/07 | 月旦財稅實務釋評 |
| 3 | 稅務資訊透明化──VASP業者面臨加密資產申報框架的新挑戰【月旦時論】 Tax Transparency and CARF: New Compliance Challenges for Virtual Asset Service Providers |
胡友貞 | 2026/06 | 月旦財稅實務釋評 |
| 4 | 創辦人千萬抽獎之稅務議題分析【月旦時論】 Tax Analysis of High-Value Prize Lucky Draws Sponsored by Major Shareholders |
蔡孟彥 | 2026/06 | 月旦財稅實務釋評 |
| 5 | 探析美國跨境財富傳承所面臨之架構與稅務問題【月旦時論】 Insights of U.S. Tax Issues in Cross-Border Estate Planning |
李博容、許博升 | 2026/03 | 月旦財稅實務釋評 |
| 6 | 租賃住宅信託財產所得之稅務制度性懲罰與改革路徑【月旦時論】 The Systemic Tax Penalty on Income from Rental Housing Trust Property and the Path to Reform |
楊文瑞 | 2026/01 | 月旦財稅實務釋評 |
| 7 | 不動產交易攸關違約金稅務爭點研究【月旦時論】 Study on Tax Issues Related to Liquidated Damages in Real Estate Transactions |
郭奕承 | 2025/12 | 月旦財稅實務釋評 |
| 8 | 論自費收入申報之稅務爭議──臺北高等行政法院106年度訴字第58號判決評析【月旦時論】 An Analytical Review of Tax Disputes Arising from the Declaration of Self-Paid Income by Medical Institutions: A Case Study of Taipei High Administrative Court Judgment No. 58 (2017) |
黃若清 | 2025/08 | 月旦財稅實務釋評 |
| 9 | 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 |
| 10 | 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 |
