查詢結果:共有 3 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 一年多次盈餘分派之法定盈餘公積提列與未分配盈餘課稅解析【月旦時論】 Analysis of the Legal Earned Surplus Reserve Withdrawal and Undistributed Earnings Tax Issues for the Multiple Earnings Distribution Policy in a Year |
梁建道 | 2024/04 | 月旦財稅實務釋評 |
2 | 母子公司合併辦理未分配盈餘適用產創條例第23條之3【法規解讀】 The Merger of a Parent and Subsidiary Company Shall Be Subject to the Provisions of Article 23-3 of the Industrial Innovation Act Regarding the Treatment of Undistributed Profits |
廖建勛 | 2023/07 | 月旦財稅實務釋評 |
3 | 產業控股公司潛藏的稅務議題【月旦時論】 Potential Tax Issues in Industrial Holding Companies |
王萱雅、俞仲宣 | 2021/06 | 月旦財稅實務釋評 |