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查詢：the
查詢：the 查詢結果：共有 339 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 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 |
| 2 | 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 |
| 3 | 所得稅？遺產稅？──違反告知義務後保險人給付之和解金【月旦時論】 Income Tax? Inheritance Tax? —Settlement Benefits Paid by the Insurer after Breach of Disclosure Obligation |
龍海明 | 2025/03 | 月旦財稅實務釋評 |
| 4 | 檢查人是否有權向稅務機關調閱公司之稅務申報資料？──以臺灣臺北地方法院111年度稅簡字第4號判決為例【爭點解析】 Does Inspector Have the Right to Request Access to a Company's Tax Filing Records from the Tax Authorities?—An Analysis Based on the 2022 Decision of the Taipei District Court (Case No. Jian-Jian No. 4) |
周逸濱、魯忠翰 | 2025/03 | 月旦財稅實務釋評 |
| 5 | 從實例認識袋地通行權——最高法院相關民事判決之探討【學習式判解評析】 Introducing the Right to Passage from Examples: Discussion on Civil Judgments of the Supreme Court |
陳柏諭 | 2025/03 | 月旦財稅實務釋評 |
| 6 | 復查或訴願──以稅捐稽徵機關行政處分為中心【法規解讀】 Recheck or Appeal: Focusing on the Administrative Actions of Tax Collection Authorities |
月旦財稅實務釋評編輯部 | 2025/03 | 月旦財稅實務釋評 |
| 7 | 法規政策檢討──租稅保全與遺產管理制度之交集與矛盾【月旦時論】 A Review on How Tax Safeguards and Heritage Property Management Policies Contradict with Each Other |
吳孟鴻 | 2025/02 | 月旦財稅實務釋評 |
| 8 | 因農地不得共有而借名登記之課稅爭議──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: Focusing on the Administrative Judgment of Supreme Administrative Court (109) Shang-Zi No. 571 |
謝寧婕 | 2025/02 | 月旦財稅實務釋評 |
| 9 | 對運動產業捐贈、投資或聘僱運動員之節稅效益【月旦時論】 Tax-Saving Benefits to the Sports Industry Donation, Investment or Hire Athletes |
張曉芬 | 2025/02 | 月旦財稅實務釋評 |
| 10 | 出售借名登記土地是否應列入出售人綜合所得課稅？──最高行政法院110年度上字第829號裁定評析【月旦時論】 The Sale of Land Under a Nominee Registration Should be Included in the Seller's Comprehensive Income Tax: Comment on the Supreme Administrative Court, Case No. 2021 Year Sheng Zi No. 829 |
沈平安 | 2025/02 | 月旦財稅實務釋評 |
