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查詢：魯忠翰
查詢：魯忠翰 查詢結果：共有 6 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 員工認股溢價差額之「其他所得」核課──以非涉及產創條例第19條之1規定之情形為討論【學習式判解評析】 Other Income Tax Assessment of the Equity Premium of Employee Stock Purchase: Discussion on the Situation Beyond Statute for Industrial Innovation Art. 19-1 |
周逸濱、魯忠翰 | 2021/06 | 月旦財稅實務釋評 |
| 2 | 一人公司應課稅贈與之舉證責任 ──以最高行政法院109年度判字第638號判決為例【學習式判解評析】 Burden of Proof in Taxable Gift of One-Man Company: Taking the (109) Pan No. 638 Decision Rendered by the Supreme Administration Court as an Example |
周逸濱、魯忠翰 | 2021/02 | 月旦財稅實務釋評 |
| 3 | 買賣契約解除時特銷稅持有期間之判斷──以最高行政法院109年度判字第449號行政判決為例【爭點解析】 The Determination of the Holding Period of Specifically Selected Goods and Services Tax When the Sale Contract Rescinded |
周逸濱、魯忠翰 | 2020/12 | 月旦財稅實務釋評 |
| 4 | 關於房屋稅自住與非自住房屋之認定──最高行政法院109年度判字第331號行政判決評析【學習式判解評析】 A Study on the Self-Use and Non Self-Use Residence of Housing Tax: Comment on (109) Pan No. 331 Decision Rendered by the Supreme Administration Court |
周逸濱、魯忠翰 | 2020/08 | 月旦財稅實務釋評 |
| 5 | 「授權範圍內『規範密度不足』的法規命令」之適用問題──以最高行政法院108年度判字第322號行政判決為例【爭點解析】 The Inadequacy of Regulated Intensity of Regulations in the Scope of Authorization: Taking the (108) Pan No. 322 Decision Rendered by the Supreme Administration Court as an Example |
周逸濱、魯忠翰 | 2020/05 | 月旦財稅實務釋評 |
| 6 | 進口貨物完稅價格之認定基準與行政調查──簡評最高行政法院108年度判字第221號判決【爭點解析】 The Judgement Standard and Administrative Investigation of Customs Value of the Imported Goods: Comments on the (108) Pan NO. 221 Decision Rendered by the Supreme Administration Court |
周逸濱、魯忠翰 | 2020/02 | 月旦財稅實務釋評 |
