查詢結果:共有 8 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 預售屋禁止轉售所涉房地稅課稅議題【月旦時論】 Taxation Issues on the Sale of Pre-Sale House under the House and Land Transactions Income Tax |
李依珊 | 2025/03 | 月旦財稅實務釋評 |
2 | 從租稅法律主義評析房地合一稅持有期間之計算【月旦時論】 Comment on the Calculation of the Holding Period of House and Land Transactions Income Tax from the Principle of Taxation Law |
連世昌 | 2023/11 | 月旦財稅實務釋評 |
3 | 預售屋換約法令大變革,您跟上了嗎?【月旦時論】 Have You Kept Up Big Updates to Presold House Act? |
廖建勛、陳揚仁 | 2022/07 | 月旦財稅實務釋評 |
4 | 房地合一稅就預售屋買賣之「成交價額」應如何認定?【月旦時論】 The Issues of How to Determine the Transaction Value of Pre-sold House Sales under the House and Land Transactions Income Tax |
黃若清 | 2022/06 | 月旦財稅實務釋評 |
5 | 房地合一課徵所得稅申報作業要點應注意事項【月旦時論】 Points for Attention in the Homework of Income Tax Declaration for the Combination of Real Estate and Land |
梁建道 | 2021/10 | 月旦財稅實務釋評 |
6 | 房地合一稅之規避防杜條款──談所得稅法第4條之4的修正【月旦時論】 Anti-Tax Avoidance Clause of Consolidated Housing and Land Tax: Focus on Amendment to Article 4-4 of Income Tax Law |
柯格鐘 | 2021/09 | 月旦財稅實務釋評 |
7 | 房地合一課徵所得稅申報作業要點解讀【法規解讀】 Perception of Directions for Filing the Income Tax on the Consolidated Income from House and Land Transactions |
曾邑倫 | 2021/09 | 月旦財稅實務釋評 |
8 | 最新打炒房方案解析【月旦時論】 Analysis of the Latest Plan to Combat Real Estate Speculation |
封昌宏 | 2021/04 | 月旦財稅實務釋評 |