查詢結果:共有 5 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 以公共設施保留地抵繳遺產稅之探討【月旦時論】 The Discussion on Paying Estate Tax in Kind using the Reserved Lands for Public Facilities |
吳鳳琴 | 2022/08 | 月旦財稅實務釋評 |
2 | 被繼承人所遺存款繳納遺產稅評析【法規解讀】 Payment of Estate Tax by the Decedent's Deposit |
李秉謙 | 2022/05 | 月旦財稅實務釋評 |
3 | 實物抵繳遺產稅之法令及實務【法規解讀】 Laws and Practices of Estate Tax Payment in Mind |
吳鳳琴 | 2022/01 | 月旦財稅實務釋評 |
4 | 農地免納遺產及贈與稅之介紹【法規解讀】 Introduction of Farmland Deduction Respect of Estate and Gift Tax |
吳鳳琴 | 2020/10 | 月旦財稅實務釋評 |
5 | 現金及實物抵繳溢繳稅款應返還標的之爭議──以最高行政法院108年判字第150號判決為中心【學習式判解評析】 The Dispute Over Tax Return Due to Overpaid Cash and In-Kind Payment Based on the Judgement of the Supreme Administrative Court (108) Pan Tzu No. 150 |
王明勝、奚雨晴 | 2020/01 | 月旦財稅實務釋評 |