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查詢：綜合所得稅
查詢：綜合所得稅 查詢結果：共有 9 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 網紅所得類型定性之探討——究應歸屬於薪資所得、執行業務所得或其他所得？【月旦時論】 An Inquiry into the Classification of Influencer Income: Should It Be Categorized as Income from Salaries and Wages, Income from Professional Practice, or Other Income? |
吳秉鴻 | 2024/11 | 月旦財稅實務釋評 |
| 2 | 納稅義務人之協力調查義務──以三則行政法院判決為中心【學習式判解評析】 Taxpayer's Obligation to Collaborate in Investigations Focusing on Three Administrative Court Decisions |
李秉謙 | 2024/11 | 月旦財稅實務釋評 |
| 3 | 贈與上市（櫃）股票價值之認定時點──評最高行政法院110年度上字第740號判決【爭點解析】 The Timing for Valuation of Donated Exchange: Listed and OTC-Listed Shares- Comment for Supreme Administrative Court Judgment Shang No.740 (2021) |
李益甄、李友晟 | 2024/08 | 月旦財稅實務釋評 |
| 4 | 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 |
| 5 | 民法下修18歲為成年，牽動哪些稅法實務及影響？【月旦時論】 Under the Civil Code, 18 Years of Age Will Be Considered an Adult, What Are the Practices and Impacts of Tax Laws Involved? |
張曉芬 | 2023/01 | 月旦財稅實務釋評 |
| 6 | 租屋報稅二三事──綜合所得稅申報列舉扣除房屋租金支出【法規解讀】 Things about Tenants' Income Tax Reporting |
李秉謙 | 2022/07 | 月旦財稅實務釋評 |
| 7 | 綜合所得稅家庭合併申報之債務性質【月旦時論】 The Nature of the Debts of the Consolidated Family Income Tax Declaration |
林文舟 | 2022/03 | 月旦財稅實務釋評 |
| 8 | 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 |
| 9 | 資訊揭露與用力拔鵝毛──論不動產借名登記之課稅稅則【月旦時論】 Information Disclosure and Huge Taxable Amount: Real Estates Tax Registered under Borrowed Names |
莊世金 | 2020/10 | 月旦財稅實務釋評 |
