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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
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