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查詢： 查詢結果：共有 61 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 11 | 死亡前2年贈與特定繼承人，其他繼承人無須負擔遺產稅納稅義務【爭點解析】 If a Specific Heir Receives a Gift Within Two Years before the Decedent’s Death, Other Heirs Are Not Required to Bear Any Estate Tax Obligations |
粘毅群 | 2025/04 | 月旦財稅實務釋評 |
| 12 | 債權人代位申報遺產稅案例研析【月旦時論】 Research on Estate Tax Declaration by Subrogated Creditors |
李家蔚、張育瑋 | 2025/03 | 月旦財稅實務釋評 |
| 13 | 所得稅？遺產稅？──違反告知義務後保險人給付之和解金【月旦時論】 Income Tax? Inheritance Tax? —Settlement Benefits Paid by the Insurer after Breach of Disclosure Obligation |
龍海明 | 2025/03 | 月旦財稅實務釋評 |
| 14 | 論境外保單之遺產稅課徵及租稅規避──最高行政法院111年度上字第20號判決評析【爭點解析】 Taxation of Inherited Offshore Insurance Policies and Tax Avoidance: A Commentary on Supreme Administrative Court Judgment 111-Shang-20 |
黃若清 | 2025/02 | 月旦財稅實務釋評 |
| 15 | 遺產稅上的居住者身分認定──最高行政法院101年度判字第792號評析【學習式判解評析】 Estate Tax and Residency: Short Comment on Supreme Administrative Court 101 Pan 792 |
黃士洲 | 2025/02 | 月旦財稅實務釋評 |
| 16 | 遺產稅上應納未納稅捐扣除額案例研析【月旦時論】 Case Study of the Deduction of the Taxes Owed on Estate Tax |
李家蔚 | 2025/01 | 月旦財稅實務釋評 |
| 17 | 遺產稅申報規定及相關便民措施介紹【月旦時論】 Introduction to Estate Tax Declaration Regulations and Related Convenience Measures |
紀昶銓 | 2025/01 | 月旦財稅實務釋評 |
| 18 | 平抑囤房炒房應從遺產稅與利率著手【月旦時論】 To Curb Housing Speculation and Hoarding, Should Focus on Estate Tax and Interest Rate |
林隆昌 | 2024/12 | 月旦財稅實務釋評 |
| 19 | 上市公司股票遇有價格劇烈變動之遺產稅估價方式探討(二)【月旦時論】 Discussion on Inheritance Valuation Methods When Listed Company Stocks Experience Drastic Price Changes under Estate Tax (II) |
李家蔚 | 2024/11 | 月旦財稅實務釋評 |
| 20 | 納稅義務人之協力調查義務──以三則行政法院判決為中心【學習式判解評析】 Taxpayer's Obligation to Collaborate in Investigations Focusing on Three Administrative Court Decisions |
李秉謙 | 2024/11 | 月旦財稅實務釋評 |
