查詢結果:共有 3 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 從國際經驗評估是否調降或取消金融業營業稅【月旦時論】 Assessing the International Experience to Determine Whether to Reduce or Eliminate the Financial Industry Business Tax |
潘俊男 | 2023/07 | 月旦財稅實務釋評 |
2 | 從實質課稅原則探討公共設施保留地與建地分割課徵贈與稅【月旦時論】 A Discussion of Levying Gift Tax on Land Reserved for Public Facilities and Division Building Land from the Principle of Substantive Taxation |
潘俊男 | 2022/09 | 月旦財稅實務釋評 |
3 | 論個人未上市櫃股票交易所得納入最低稅負的影響【月旦時論】 The Impact of Individual Capital Gain from Unlisted and Non-OTC Shares Included in the Alternative Minimum Tax |
潘俊男 | 2020/10 | 月旦財稅實務釋評 |