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查詢結果:共有 90 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 股權移轉於適用房地合一稅2.0課徵問題之探討
Discussion of House and Land Transactions Income Tax 2.0 on the Stock Transferring
王明勝   2021/05  月旦財稅實務釋評
2 論營所稅之擴大書審制與中小型企業所得課稅法制
On Expanded Application of the "Audit-by-Reviewing-Tax-Returns" System and Legal Proposal for Enterprises Income Taxation of SMEs in Taiwan
柯格鐘   2021/05  月旦財稅實務釋評
3 我的房子是「高級住宅」?——兼評最高行政法院109年度判字第469號判決與「臺北市房屋標準價格及房屋現值評定作業要點」
Why Is My House a "High-Grade Residences"? Commentaries on the Judgment of the Supreme Administrative Court (109) Pan Tzu No. 469 and the "Taipei City Working Guidelines for Standard Housing Price and Housing Value Assessment""
李秉謙   2021/05  月旦財稅實務釋評
4 取具不實統一發票之營所稅相關議題──最高行政法院108年度判字第550號判決簡析
Profit-Seeking Enterprise Income Tax Issues in Relation to Obtaining False Uniform Invoices: Analysis of the Judgment of the Supreme Administrative Court (108) Pan Tzu No. 550
許祺昌高文心   2021/05  月旦財稅實務釋評
5 最新打炒房方案解析
Analysis of the Latest Plan to Combat Real Estate Speculation
封昌宏   2021/04  月旦財稅實務釋評
6 論房地持有稅負與價格關係──兼論地價稅調降與政府打炒房
The Relationship between the Tax Burden and Price of Real Estate, Land Tax Reduction, and the Government's Blow Speculation
沈政安   2021/04  月旦財稅實務釋評
7 論保險人之協力義務──人壽保險變更要保人之適用
Discussion on the Cooperative Obligation of the Insurer:Applicability of Life Insurance Modifying Applicant
蔡國勝   2021/04  月旦財稅實務釋評
8 房地交易所得稅關於附負擔贈與之取得成本認定之爭議──以高雄高等行政法院109年度訴字第269號行政判決為例
The Dispute over Liability with the Gift about Recognition of Original Cost on the Assessment of Income Tax from Transactions of House and Land: Comment on the Judgment of the Kaohsiung High Administrative Court No.269 Su in 2020
林榮華   2021/04  月旦財稅實務釋評
9 貨物稅推計課稅之爭議──以最高行政法院109年度判字第596號判決為例
Dispute about Tax Estimation on Commodity Tax: Inspiration from the Judgement of Supreme Administrative Court No. 596 Pan in 2020
黃郁升   2021/04  月旦財稅實務釋評
10 恢復課徵個人未上市(櫃)股票交易所得之基本稅額——是特效藥還是疫苗?
Resuming the Taxation of Individual Income Basic Tax of Gains Derived from the Unlisted Securities Transactions Is Specific medicine or Vaccine
黃琪媖   2021/03  月旦財稅實務釋評
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