查詢結果:共有 4 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 租金支出從列舉扣除額轉為特別扣除額之解析【月旦時論】 Analysis on the Conversion of Rental Expenses from Itemized Deductions to Special Deductions |
封昌宏 | 2024/04 | 月旦財稅實務釋評 |
2 | 所得稅法第17條修正條文評析──論租金支出列舉扣除額改為特別扣除額之影響【月旦時論】 Analysis of Amendment to Article 17 of the Income Tax Act: The Impact of Changing Rental Expense Deductions from Itemized Deductions to Special Deductions |
黃冠璋 | 2024/02 | 月旦財稅實務釋評 |
3 | 我國免稅額、扣除額、特別扣除額之問題分析(二)──量能課稅客觀淨額原則的應用【月旦時論】 Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (II): Objective Net Quantitative Taxation Application of the Principle |
魏馬哲、謝如蘭 | 2023/07 | 月旦財稅實務釋評 |
4 | 我國免稅額、扣除額、特別扣除額之問題分析(一)──量能課稅主觀淨額原則的運用【月旦時論】 Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (I): Subjective Net Quantitative Taxation Application of the Principle |
魏馬哲、謝如蘭 | 2023/06 | 月旦財稅實務釋評 |