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查詢： 查詢結果：共有 34 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 11 | 所得稅法函令釋示：紅單交易課徵房地合一稅【函令解析】 | 吳俊志 | 2022/07 | 月旦財稅實務釋評 |
| 12 | 稅捐處罰與納稅者權利保護【月旦時論】 Tax Penalty and the Taxpayer's Rights Protection |
黃俊杰 | 2022/07 | 月旦財稅實務釋評 |
| 13 | 房地合一稅就預售屋買賣之「成交價額」應如何認定？【月旦時論】 The Issues of How to Determine the Transaction Value of Pre-sold House Sales under the House and Land Transactions Income Tax |
黃若清 | 2022/06 | 月旦財稅實務釋評 |
| 14 | 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 |
| 15 | 受贈土地時償還土地擔保債務之所得稅扣除額計算──最高行政法院110年度上字第122號判決【學習式判解評析】 Calculation of Land Transaction Income Tax Deduction under the Circumstances That the Land Was a Gift to the Seller, But Is Collateralized for Debt, and Such Debt Is Repaid by the Seller: The Judgement of the Supreme Administrative Court (110) Pan Tzu No. 122 |
李秉謙 | 2022/03 | 月旦財稅實務釋評 |
| 16 | 兩年未入境被戶政機關除籍的稅務問題【月旦時論】 Tax Issues of Being Removed Household Registration by the Household Registration Office for Not Entering the Country for Two Years |
封昌宏 | 2022/03 | 月旦財稅實務釋評 |
| 17 | 個人房地合一稅租稅減免之介紹【法規解讀】 Introduction of tax reduction and exemption for House and Land Transactions Income Tax |
吳鳳琴 | 2021/11 | 月旦財稅實務釋評 |
| 18 | 所得稅法增訂實質移轉房地之股權交易規定評析【月旦時論】 Comment on the Regulations of the Transactions of the Shares or Capital for Income Tax Act |
連世昌 | 2021/10 | 月旦財稅實務釋評 |
| 19 | 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 |
| 20 | 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 |
