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首頁查詢:魯忠翰

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 無婚姻關係且未能協議,未成年子女扶養免稅額應如何列報?──以臺北高等行政法院111年度簡上字第17號判決為例【學習式判解評析】
How Does One of the Parties, Who Only Pays Maintenance Payment Without Marriage and Mutual Agreement Declare the Tax Return with Support Deduction: Taking The (111) Jian Shang No. 17 Decision Rendered by the Taipei High Administrative Court as an Example
周逸濱魯忠翰   2022/06  月旦財稅實務釋評
2 單純給付扶養費用之一方,能否申報扶養未成年子女之免稅額?──以臺灣臺北地方法院110年度稅簡字第3號行政判決為例【學習式判解評析】
May One of the Parents,Who Only Pays Maintenance Payment File the Tax Return with Support Deduction?: Taking The (110) Shui Jian No. 3 Decision Rendered by the Taiwan Taipei District Court as an Example
周逸濱魯忠翰   2022/02  月旦財稅實務釋評
3 進口貨物完稅價格之認定基準與行政調查──簡評高雄高等行政法院108年度訴更一字第9號判決【爭點解析】
The Judgement Standard and Administrative Investigation of Customs Value of the Imported Goods: Comments on the (108) Su-geng(I) No. 9 Decision Rendered by the Kaohsiung High Administrative Court
周逸濱魯忠翰   2021/11  月旦財稅實務釋評
4 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
5 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
6 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The Determination of the Holding Period of Specifically Selected Goods and Services Tax When the Sale Contract Rescinded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
7 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
8 「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
9 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
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