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查詢： 查詢結果：共有 16 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 股權交易課徵房地合一稅可能之爭議【月旦時論】 Probable Issues on Equity Transactions Applying to House and Land Transactions Income Tax |
林俊宏 | 2021/09 | 月旦財稅實務釋評 |
| 2 | 房地合一稅之規避防杜條款──談所得稅法第4條之4的修正【月旦時論】 Anti-Tax Avoidance Clause of Consolidated Housing and Land Tax: Focus on Amendment to Article 4-4 of Income Tax Law |
柯格鐘 | 2021/09 | 月旦財稅實務釋評 |
| 3 | 輕鬆掌握房地合一2.0，別讓獲利大失血【月旦時論】 Easy Saving Your Money about House and Land Transactions Income Tax 2.0 |
廖建勛 | 2021/09 | 月旦財稅實務釋評 |
| 4 | 房地合一稅2.0下適用非自願性因素交易應注意事項【月旦時論】 What You Must Know Regarding Applying for "Involuntary Transactions" under the House and Land Transactions Income Tax 2.0 |
歐陽弘 | 2021/08 | 月旦財稅實務釋評 |
| 5 | 贈與之負擔可否列為出售房地之取得成本？【月旦時論】 Could the Liability Transferred Together with the Gift Be Included in the Cost of the Real Estate Transaction? |
吳鳳琴 | 2021/08 | 月旦財稅實務釋評 |
| 6 | 論附期限契約於房地合一稅「原始取得成本」認定上之潛在問題——最高行政法院109年度判字第53號判決簡析【學習式判解評析】 The Issues of the Contract Subjected to a Time on the House and Land Transactions Income Tax: Comment on the Supreme Administrative Court Judgment No. 53 in 2020 |
黃若清 | 2021/08 | 月旦財稅實務釋評 |
| 7 | 所得稅函令釋示：償債性出售繼承房地之房地合一稅課徵【函令解析】 | 陳麗玲 | 2021/08 | 月旦財稅實務釋評 |
| 8 | 房地合一課稅持有期間之計算【月旦時論】 Calculation of Holding Period for House and Land Transactions Income Tax |
曾邑倫 | 2021/07 | 月旦財稅實務釋評 |
| 9 | 房地合一稅2.0的修法評析──以溯及既往與反避稅措施為觀察對象 【月旦時論】 The Reform of House Land Income Taxation, Trust Protection and Anti-Avoidance |
黃士洲 | 2021/05 | 月旦財稅實務釋評 |
| 10 | 股權移轉於適用房地合一稅2.0課徵問題之探討 【月旦時論】 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 |
