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查詢：the 查詢結果：共有 347 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 再論稅捐徵收期間之計算(一)【月旦時論】 Further Discussion on the Calculation of the Tax Collection Period (I) |
蔡國勝 | 2025/04 | 月旦財稅實務釋評 |
| 2 | 股權轉持之稅捐規避與股權回復行為──評釋最高行政法院111年度上字第848號判決【月旦時論】 Tax Avoidance of Layered Offshore Shareholding Structure and the Rectification Actions by Taxpayers: Commentary on Supreme Administrative Court Judgment No. 848 of 2022 |
李冠叡 | 2025/04 | 月旦財稅實務釋評 |
| 3 | 因農地不得共有而借名登記之課稅爭議(二)──以最高行政法院109年度上字第571號判決為核心【月旦時論】 Taxation Disputes of Borrowing Other's Name for Agricultural Land shall Not Be Shared (II): Focusing on the Administrative Judgment of Supreme Administrative Court (109) Shang-Zi No. 571 |
謝寧婕 | 2025/04 | 月旦財稅實務釋評 |
| 4 | 死亡前2年贈與特定繼承人，其他繼承人無須負擔遺產稅納稅義務【爭點解析】 If a Specific Heir Receives a Gift Within Two Years before the Decedent’s Death, Other Heirs Are Not Required to Bear Any Estate Tax Obligations |
粘毅群 | 2025/04 | 月旦財稅實務釋評 |
| 5 | 受贈人負繳納贈與稅義務無財產尚未徵起可續向贈與人執行──解析財政部90年12月14日台財稅字第0900457044號函【法規解讀】 When Donee (Without Properties) with Tax Paid Duty, Administrative Enforcement Agency Can Enforce Remaining Tax by Donor—From the Ministry of Finance: Administrative Rule No. 0900457044 Dated December 14, 2001 |
沈平安 | 2025/04 | 月旦財稅實務釋評 |
| 6 | 營利事業適用盈虧互抵是否需如期納稅？──從最高行政法院109年度上字第632號判決觀近期財政部函釋【月旦時論】 Do Profit-Seeking Enterprises Need to Pay Taxes on Time When Applying Loss Offsets? A Review of Supreme Administrative Court Judgment No. 632 (Year 109) and Recent Interpretations by the Ministry of Finance |
程士祐 | 2025/04 | 月旦財稅實務釋評 |
| 7 | 受監護宣告前財產被他人侵奪的課稅爭議問題──最高行政法院107年度判字第7號判決評析【月旦時論】 Taxation Disputes Concerning the Misappropriation of Assets Prior to the Commencement of Guardianship: Commentary on Supreme Administrative Court Judgment No. 7, 2018 |
張淼森、李家蔚 | 2025/04 | 月旦財稅實務釋評 |
| 8 | 論租稅規避下實質課稅原則調整及裁罰──評最高行政法院112年度上字第275號判決【學習式判解評析】 Review the Adjustment of the Principle of Substantive Taxation Principles and Penalties under Tax Avoidance: Comment on the Supreme Administrative Court's Judgment No. 275 in 2023 |
胡淑雲 | 2025/04 | 月旦財稅實務釋評 |
| 9 | 預售屋禁止轉售所涉房地稅課稅議題【月旦時論】 Taxation Issues on the Sale of Pre-Sale House under the House and Land Transactions Income Tax |
李依珊 | 2025/03 | 月旦財稅實務釋評 |
| 10 | 生前贈與之擬制遺產課稅規定──評憲法法庭113年度憲判字第11號判決【月旦時論】 Provisions on Taxation of Proposed Estates for Gifts Made During Lifetime: Comment on the Constitutional Court's Judgment 113-Hsien-Pan-11 (2024) |
連世昌 | 2025/03 | 月旦財稅實務釋評 |
