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首頁查詢:遺產稅

查詢結果:共有 37 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 債權人代位申報遺產稅案例研析【月旦時論】
Research on Estate Tax Declaration by Subrogated Creditors
李家蔚張育瑋   2025/03  月旦財稅實務釋評
2 論境外保單之遺產稅課徵及租稅規避──最高行政法院111年度上字第20號判決評析【爭點解析】
Taxation of Inherited Offshore Insurance Policies and Tax Avoidance: A Commentary on Supreme Administrative Court Judgment 111-Shang-20
黃若清   2025/02  月旦財稅實務釋評
3 遺產稅上的居住者身分認定──最高行政法院101年度判字第792號評析【學習式判解評析】
Estate Tax and Residency: Short Comment on Supreme Administrative Court 101 Pan 792
黃士洲   2025/02  月旦財稅實務釋評
4 遺產稅上應納未納稅捐扣除額案例研析【月旦時論】
Case Study of the Deduction of the Taxes Owed on Estate Tax
李家蔚   2025/01  月旦財稅實務釋評
5 遺產稅申報規定及相關便民措施介紹【月旦時論】
Introduction to Estate Tax Declaration Regulations and Related Convenience Measures
紀昶銓   2025/01  月旦財稅實務釋評
6 平抑囤房炒房應從遺產稅與利率著手【月旦時論】
To Curb Housing Speculation and Hoarding, Should Focus on Estate Tax and Interest Rate
林隆昌   2024/12  月旦財稅實務釋評
7 上市公司股票遇有價格劇烈變動之遺產稅估價方式探討(二)【月旦時論】
Discussion on Inheritance Valuation Methods When Listed Company Stocks Experience Drastic Price Changes under Estate Tax (II)
李家蔚   2024/11  月旦財稅實務釋評
8 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
9 以受益人死亡為信託消滅事由信託期間的認定──以遺產及贈與價值的計算為中心【月旦時論】
Determining the Trust Period Based on the Death of the Beneficiary as the Cause for Trust Termination: Focusing on the Calculation of Estate and Gift Values
封昌宏   2024/10  月旦財稅實務釋評
10 上市公司股票遇有價格劇烈變動之遺產稅估價方式探討(一)【月旦時論】
Discussion on Inheritance Valuation Methods When Listed Company Stocks Experience Drastic Price Changes under Estate Tax (I)
李家蔚   2024/09  月旦財稅實務釋評
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