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查詢結果:共有 64 筆符合條件的資料


序號 篇名 作者 日期 期刊
41 刑事沒收財產之遺產稅申報與核課【月旦時論】
The Declaration and Assessment Period for Estate Tax on Confiscated Property
董斯平   2023/06  月旦財稅實務釋評
42 不動產借名登記返還的之稅務問題解析【月旦時論】
A Study on the Taxation of Returned Real Estate Registered under Borrowed Name
洪紹剴   2023/04  月旦財稅實務釋評
43 遺產稅上履行民法第1030條之1剩餘財產差額分配請求權實務之常見問題彙總【月旦時論】
Compilation of Common Practical Issues Regarding Specific Performance the Right to Distribute Matrimonial Property under Article 1030-1 of the Civil Law in the Context of Estate Tax
李家蔚   2023/04  月旦財稅實務釋評
44 保單價值準備金權利歸屬及強制執行之研析──從遺產稅捐債權出發【月旦時論】
A Study on the Ownership and Enforcement of Insurance Contract Non-Forfeiture Value: From the Inheritance Tax
黃冠璋   2023/03  月旦財稅實務釋評
45 未成年人得否自行申請延長遺產稅申報期限爭議之探討【月旦時論】
Discussion on Whether Minors Can Apply for an Extension for Filing Estate Tax by Themselves
李家蔚   2022/12  月旦財稅實務釋評
46 有價證券借貸(借券)之課稅規定【法規解讀】
The Tax Regulation of Security Lending
朱書宜   2022/11  月旦財稅實務釋評
47 贈與節稅小妙招──無償共同持有之稅務解析【月旦時論】
Gift Tax Mitigation: The Analysis of Without Consideration for Co-Ownership
廖建勛陳揚仁   2022/10  月旦財稅實務釋評
48 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
49 公共設施保留地為自益信託財產之遺產稅探討【月旦時論】
Discussion on the Estate Tax of the Self-benefit Trust Property of Land Reserved for Public Facilities
月旦財稅實務釋評編輯部   2022/07  月旦財稅實務釋評
50 析論夫妻財產制與遺產稅、房地合一稅之關係【月旦時論】
Talking about the Relationship between Matrimonial Property System and Inheritance Tax and House and Land Transactions Income Tax
簡英宗   2022/06  月旦財稅實務釋評
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