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首頁查詢:贈與稅

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 繼承人墊繳之遺產稅不應課徵贈與稅【月旦時論】
Estate Tax Advance-Paid by the Heir Shall Not Be Subject to Gift Tax
林隆昌   2023/12  月旦財稅實務釋評
2 人壽保險之要保人與生存保險金受益人不同時應課什麼稅?【月旦時論】
What Taxes Should Be Imposed When the Policyholder and the Living Beneficiary of a Life Insurance Policy Are Different Individuals?
龍海明   2023/06  月旦財稅實務釋評
3 贈與未上市(櫃)股票涉及贈與稅案例解析【月旦時論】
Analysis of Gift Tax Cases Involving Gifts of Unlisted and Unregistered Stocks
黃冠璋   2023/05  月旦財稅實務釋評
4 不動產借名登記返還的之稅務問題解析【月旦時論】
A Study on the Taxation of Returned Real Estate Registered under Borrowed Name
洪紹剴   2023/04  月旦財稅實務釋評
5 贈與節稅小妙招──無償共同持有之稅務解析【月旦時論】
Gift Tax Mitigation: The Analysis of Without Consideration for Co-Ownership
廖建勛陳揚仁   2022/10  月旦財稅實務釋評
6 析論夫妻財產制與遺產稅、房地合一稅之關係【月旦時論】
Talking about the Relationship between Matrimonial Property System and Inheritance Tax and House and Land Transactions Income Tax
簡英宗   2022/06  月旦財稅實務釋評
7 農地傳承──租稅實務【月旦時論】
Taxation Practice of Farmland Inheritance
陳麗玲   2022/02  月旦財稅實務釋評
8 日本繼承稅法之現況(二)──贈與稅篇【月旦時論】
The Framework and Recent Amendment of Japanese Inheritance Tax Act (II): Focusing on Gift Tax
邱怡凱   2022/01  月旦財稅實務釋評
9 個人在投保年金保險各種給付之稅負解析【月旦時論】
Tax Obligation of Individual Annuities Payments
陳心儀   2021/09  月旦財稅實務釋評
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