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查詢：the 查詢結果：共有 364 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 初探美國對等關稅的影響 An Initial Analysis of the Impact of U.S. Tariff Policy |
陳謹詮、伍大開 | 2025/07 | 月旦財稅實務釋評 |
| 2 | 未上市櫃公司土地及房屋遺產稅估算爭議──解析財政部72年5月12日台財稅字第33328號函 The Disputes of Estate Tax Returns which Estimated Carrying value of Lands / Houses on the Company of OTC/TWSE—From the Ministry of Finance: Administrative Rule No. 33328 Dated May 12, 1983 |
沈平安 | 2025/07 | 月旦財稅實務釋評 |
| 3 | 論股份有限公司清算時暫時經營事務與清算完結之認定 A Study on the Determination of Temporary Business Operations and the Completion of Liquidation in a Company Limited by Shares |
李文瀚 | 2025/07 | 月旦財稅實務釋評 |
| 4 | 房地合一稅2.0下死因贈與爭議解析 Analysis of Disputes over Death-related Gifts under the House and Land Transactions Income Tax 2.0 |
梁建道 | 2025/07 | 月旦財稅實務釋評 |
| 5 | 所得稅法第17條第1項第1款規定之解析 Analysis of Article 17, Paragraph 1, Item 1 of the Income Tax Act |
月旦財稅實務釋評編輯部 | 2025/07 | 月旦財稅實務釋評 |
| 6 | 遺囑未記載的遺產如何分配？【月旦時論】 How to Distribute the Property Not Listed in the Will? |
陳俊茂 | 2025/06 | 月旦財稅實務釋評 |
| 7 | 銷售勞務予境外買受人適用營業稅零稅率之探討【月旦時論】 A Study on the Application of Zero-tax-rate to the Sale of Services to Overseas Buyers |
李儒哲 | 2025/06 | 月旦財稅實務釋評 |
| 8 | 委託人「生存自益死亡他益」之信託契約三大問題研究【月旦時論】 Research on Three Major Issues: Trust for Self-benefit during Survival and for Other-benefit after Death |
封昌宏、沈平安 | 2025/06 | 月旦財稅實務釋評 |
| 9 | 「擬制遺產」之修正——誰受益？誰納稅？【法規解讀】 Amendment to Deemed Inheritance: Who Benefits and Who Bears the Tax Burden? |
張淼森 | 2025/06 | 月旦財稅實務釋評 |
| 10 | 論繼承合建分得不動產之交易所得課稅基準──以最高行政法院112年度上字第583號判決為中心【學習式判解評析】 A Study on the Taxation Basis of Gains Derived from the Sale of Jointly Constructed Real Estate Acquired through Inheritance: From the Perspective of SupremeAdministrative Court Judgment No. 583 in 2023 |
李益甄、賴禹綸 | 2025/06 | 月旦財稅實務釋評 |
