查詢結果:共有 287 筆符合條件的資料

序號 篇名 作者 日期 期刊
1 論公司股權借名登記是否應課徵遺產稅──最高行政法院109年度上字第349號判決評析【爭點解析】
A Study on Whether Borrowing Other's Name for Equity Is Subject to Inheritance Tax: Comment on the Supreme Administrative Court Judgment No. 349 in 2020
黃若清   2024/05  月旦財稅實務釋評
2 403地震災害損失之九大稅捐減免全覽【月旦時論】
A Comprehensive Overview of the Nine Major Tax Deductions and Exemptions for Earthquake Disaster Losses
張曉芬   2024/05  月旦財稅實務釋評
3 農業用地、農用證明書與不課徵土地增值稅【月旦時論】
Agricultural Land, Agricultural Use Certification and Exemption of the Land Value Increment Tax
陳明燦   2024/05  月旦財稅實務釋評
4 論囤房稅的稅基及課徵效果【月旦時論】
An Analysis of the Tax Base and the Effects of the Multi-House Tax
粘毅群   2024/05  月旦財稅實務釋評
5 我國對數位貨幣課徵遺產稅之困境與因應【月旦時論】
The Dilemma and Responses to the Estate Tax on Digital Currency by Taiwan
李依珊   2024/05  月旦財稅實務釋評
6 藝術展覽品進口稅制之介紹──兼評文化藝術獎助及促進條例第30條之優惠措施【學習式判解評析】
Introduction to the Import Duty System for Works of Art Shown at Exhibitions: A Commentary on the Incentives under Article 30 of the Culture and the Arts Reward and Promotion Act
李益甄李函穎   2024/05  月旦財稅實務釋評
7 稅捐稽徵法第28條第7項規定解析【法規解讀】
Analysis of Article28, Item 7 of the Tax Collection Act Law
月旦財稅實務釋評編輯部   2024/05  月旦財稅實務釋評
8 租金支出從列舉扣除額轉為特別扣除額之解析【月旦時論】
Analysis on the Conversion of Rental Expenses from Itemized Deductions to Special Deductions
封昌宏   2024/04  月旦財稅實務釋評
9 評析人身保險給付爭點之課徵與免稅議題【法規解讀】
The Issue on the Taxation of Life Insurance Payments and Tax Exemption Issues
劉怡瑄   2024/04  月旦財稅實務釋評
10 一年多次盈餘分派之法定盈餘公積提列與未分配盈餘課稅解析【月旦時論】
Analysis of the Legal Earned Surplus Reserve Withdrawal and Undistributed Earnings Tax Issues for the Multiple Earnings Distribution Policy in a Year
梁建道   2024/04  月旦財稅實務釋評