查詢結果:共有 6 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 企業用車「以租代買」之稅務差異【法規解讀】 The Tax Analysis of Passenger Cars for Enterprise or Personal Use |
朱書宜 | 2023/01 | 月旦財稅實務釋評 |
2 | 有價證券借貸(借券)之課稅規定【法規解讀】 The Tax Regulation of Security Lending |
朱書宜 | 2022/11 | 月旦財稅實務釋評 |
3 | 股權交易視為房地交易之課稅要件解析【月旦時論】 Equity Transaction as House and Land Transactions: The Constituent Elements of House and Land Transactions Income Tax |
朱書宜 | 2022/06 | 月旦財稅實務釋評 |
4 | 從行政大法庭首例裁定統一法律見解案探討「稅捐案件申報義務及核課權爭點」之重要原理原則【法規解讀】 Beyond The Grand Courtroom First Adjudication: Important Principles for Duty of Tax Declaration and Right of Assessment |
朱書宜 | 2022/04 | 月旦財稅實務釋評 |
5 | 機關團體受贈實物之營利事業所得稅徵免【月旦時論】 The Analyze of Profit-making Business Income Tax for Institutions Receiving Property (Stock, Real Estate) |
朱書宜 | 2022/01 | 月旦財稅實務釋評 |
6 | 「租賃資產」適用準則及財稅調節──論IFRS 16、IAS 17及EAS 20號租賃【月旦時論】 Lease Guidelines and Book-to-tax Reconciliation: IFRS 16、IAS 17 and EAS 20 |
朱書宜 | 2021/12 | 月旦財稅實務釋評 |