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查詢：the 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 |
