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查詢：魯忠翰
查詢：魯忠翰 查詢結果：共有 15 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 檢查人是否有權向稅務機關調閱公司之稅務申報資料？──以臺灣臺北地方法院111年度稅簡字第4號判決為例【爭點解析】 Does Inspector Have the Right to Request Access to a Company's Tax Filing Records from the Tax Authorities?—An Analysis Based on the 2022 Decision of the Taipei District Court (Case No. Jian-Jian No. 4) |
周逸濱、魯忠翰 | 2025/03 | 月旦財稅實務釋評 |
| 2 | 藝人工作室開立之發票，能否當作影視製作方抵扣營業稅之憑證？──以最高行政法院110年度上字第525號判決為例【學習式判解評析】 Can Production Companies Use Invoices Issued by Artist Studios as Proof of Deductible Business Tax? — A Case Study of Supreme Administrative Court Judgment (110) Shang-zi No. 525 |
周逸濱、魯忠翰 | 2024/03 | 月旦財稅實務釋評 |
| 3 | 是給付勞務報酬還是盜領，如何認定課稅事實？──以臺北高等行政法院111年度訴字第1004號判決為例【爭點解析】 How to Decide Whether a Payment Is Compensation or Illegal Withdrawn in Tax Fact? Focusing on the Administrative Judgment of Taipei High Administrative Court (111) Su-Zi No. 1004 |
周逸濱、魯忠翰 | 2023/08 | 月旦財稅實務釋評 |
| 4 | 扶養父母免稅額申報爭議，該如何判斷主要照顧者？──以臺北高等行政法院112年度簡上字第9號判決為例【學習式判解評析】 How to Decide the Primary Caregiver in the Situation of Maintenance of Parents: Taking The (112) Jian Shang No.9 Decision Rendered by the Taipei High Administrative |
周逸濱、魯忠翰 | 2023/05 | 月旦財稅實務釋評 |
| 5 | 娛樂稅之課徵──以相聲演出的戲劇為例，應適用相聲還是戲劇的稅率？【學習式判解評析】 The Imposition of Amusement Tax: Take Drama Performed with Cross Talk as an Example, Either Should the Tax Rate for Cross Talk or Drama Be Applied to |
周逸濱、魯忠翰 | 2023/01 | 月旦財稅實務釋評 |
| 6 | 「名模條款」對於表演藝術工作者的稅務影響──以臺灣桃園地方法院行政訴訟判決107年度稅簡更一字第1號為中心【爭點解析】 The Effect "Supermodel Statute" Brought to Performing Artist in Tax Aspect: Focusing on The (107) Shui Jian Geng Yi Zi No. 1 Administrative Decision Rendered by Taiwan Taoyuan District Court |
周逸濱、魯忠翰 | 2022/09 | 月旦財稅實務釋評 |
| 7 | 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 |
| 8 | 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 |
| 9 | 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 |
| 10 | 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 |
