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查詢： 查詢結果：共有 76 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 31 | 退稅請求權之前世今生──以最高行政法院107年度判字第340號判決為例【月旦時論】 Past and Present of the Right to Claim a Tax Refund of Overpaid Tax Due to Borrowing Others Name for Registration: Take Supreme Administrative Court Judgment (109) No.340 as an Example |
月旦財稅實務釋評編輯部 | 2022/07 | 月旦財稅實務釋評 |
| 32 | 營業稅法第16條所稱價額外收取一切費用之研析──從最高行政法院109年度上字第655號判決談起【法規解讀】 Analysis on Any Charges Collected Other Than the Sales Amount of Article 16 of the Business Tax Act: From the Judgment of the Supreme Administrative Court (109) Shang Tzu No. 655 |
月旦財稅實務釋評編輯部 | 2022/06 | 月旦財稅實務釋評 |
| 33 | 稅捐稽徵法第28條退稅請求權時效修法之評析【月旦時論】 Comment of Limitations for the Right to Claim Tax Refund in Article 28 of the Tax Collection Act |
月旦財稅實務釋評編輯部 | 2022/05 | 月旦財稅實務釋評 |
| 34 | 稅捐稽徵法第21條修正解析──以時效不完成為範圍【月旦時論】 Analysis on the Amendment of Article 21 of the Tax Collection Act: Taking Unexpired Statute of Limitations as the Scope of Research |
月旦財稅實務釋評編輯部 | 2022/04 | 月旦財稅實務釋評 |
| 35 | 稅捐稽徵法第22條修正解析──以概括事由為範圍【法規解讀】 Analysis of the Amendment to Article 22 of the Tax Collection Law: Taking the General Reason as the Scope of Research |
月旦財稅實務釋評編輯部 | 2022/03 | 月旦財稅實務釋評 |
| 36 | 稅法加徵滯納金之疑義研析【法規解讀】 Research and Analysis of the Doubts about the Delinquent Payment in Tax Law |
月旦財稅實務釋評編輯部 | 2022/02 | 月旦財稅實務釋評 |
| 37 | 解析臺沙與臺英租稅協定簽署及增修之介紹與適用【月旦時論】 Analysis the Tax Treaty Signed and Additions between Taiwan and Saudi Arabia, Britain |
月旦財稅實務釋評編輯部 | 2022/01 | 月旦財稅實務釋評 |
| 38 | 稅捐稽徵法第44條修正分析──以給與憑證為範圍【月旦時論】 Analysis on the Amendment to Article 44 of the Tax Collection Act: Taking Providing Certificates as the Scope of Research |
月旦財稅實務釋評編輯部 | 2022/01 | 月旦財稅實務釋評 |
| 39 | 虛實難辨的發票，真偽不明之事實──最高行政法院109年度上字第148號判決【學習式判解評析】 Can False (True) Uniform Invoices Tell Us True (False) Stories?－ The Judgement of Supreme Administrative Court No. 148 Shang in 2020 |
月旦財稅實務釋評編輯部 | 2021/12 | 月旦財稅實務釋評 |
| 40 | 營業稅法第39條之救濟程序探析──以外銷適用零稅率為中心【法規解讀】 Analysis on the Administrative Remedy Procedure of Article 39 of the Business Tax Act: Focus on Zero Tax Rate for Export |
月旦財稅實務釋評編輯部 | 2021/12 | 月旦財稅實務釋評 |
