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查詢：爭點解析
查詢：爭點解析 查詢結果：共有 54 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 營業稅「境內銷售行為」與「境內營業人」之判斷──最高行政法院有關判決之整理【爭點解析】 Definition of ""Domestic Sales"" and ""Domestic Business Entities"" for Value-added and Non-value-added Business Tax Act: A Compilation of 2 Supreme Administrative Court Judegments |
李秉謙 | 2024/04 | 月旦財稅實務釋評 |
| 2 | 兼營營業人營業稅進項稅額扣抵法之更正──評最高行政法院107年度判字第550號判決【爭點解析】 Correction of Input Tax Deduction Method in Business Tax for Dual-Status Business Entities: Comment for Supreme Administrative Court Judgment Pan No.550 (2018) |
李益甄、李友晟 | 2024/03 | 月旦財稅實務釋評 |
| 3 | 借名行為所得的課稅──臺北高等行政法院高等庭112年度訴字第653號判決評析【爭點解析】 Taxation of Income from Contract of Borrowing Other's Name: A Brief Analysis of Taipei High Administrative Litigation Division of High Administrative Court Judgment (112) Su Tze No.653 |
鄧輝鼎 | 2024/02 | 月旦財稅實務釋評 |
| 4 | 遲延給付利息賠償之所得稅課稅檢討──最高行政法院110年度判字第112號判決評析【爭點解析】 Research on Income Taxation of Default Interest: Comment on the Supreme Administrative Court Judgment No. 112 in 2021 |
劉育嘉 | 2024/01 | 月旦財稅實務釋評 |
| 5 | 延長剩餘財產交付義務履行期限之爭議──臺北高等行政法院111年度訴字第1405號判決評析【爭點解析】 The Issues of Extending the period of the Obligation to Distribute the Matrimonial Property: An Analysis of Taipei High Administrative Court Judgment (111) Su Tze No. 1405 |
李家蔚 | 2023/12 | 月旦財稅實務釋評 |
| 6 | 論稅務違章事件中法人主觀責任之認定──評最高行政法院110年度上字第436號判決【爭點解析】 Determining the Subjective Responsibility of an Organization in Tax Violation Cases: Comment on the Supreme Administrative Court Judgment No.436 in 2021 |
王萱雅 | 2023/11 | 月旦財稅實務釋評 |
| 7 | 論借名登記土地之返還登記是否應課徵土地增值稅──最高行政法院109年度上字第951號判決評析【爭點解析】 | 黃若清 | 2023/10 | 月旦財稅實務釋評 |
| 8 | 損害賠償、損失補償之課稅檢討──最高行政法院109年度判字第172號判決評析【爭點解析】 Research on Taxation of Compensation: Comment on the Supreme Administrative Court Judgment No. 172 in 2020 |
劉育嘉 | 2023/09 | 月旦財稅實務釋評 |
| 9 | 是給付勞務報酬還是盜領，如何認定課稅事實？──以臺北高等行政法院111年度訴字第1004號判決為例【爭點解析】 How to Decide Whether a Payment Is Compensation or Illegal Withdrawn in Tax Fact? Focusing on the Administrative Judgment of Taipei High Administrative Court (111) Su-Zi No. 1004 |
周逸濱、魯忠翰 | 2023/08 | 月旦財稅實務釋評 |
| 10 | 營業稅虛報進項稅額故意或過失之探討──以最高行政法院110年度上字第436號判決為例【爭點解析】 Discussion on Intentional or Negligent False Reporting of Input Tax Amount in Business Tax:Comment on the Supreme Administrative Court Judgement No. 436 in 2021 |
黃郁升 | 2023/07 | 月旦財稅實務釋評 |
