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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
41 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
42 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
43 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
44 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
45 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
46 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
47 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
48 被繼承人所遺存款繳納遺產稅評析【法規解讀】
Payment of Estate Tax by the Decedent's Deposit
李秉謙   2022/05  月旦財稅實務釋評
49 農地傳承──租稅實務【月旦時論】
Taxation Practice of Farmland Inheritance
陳麗玲   2022/02  月旦財稅實務釋評
50 實物抵繳遺產稅之法令及實務【法規解讀】
Laws and Practices of Estate Tax Payment in Mind
吳鳳琴   2022/01  月旦財稅實務釋評
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