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查詢結果:共有 54 筆符合條件的資料


序號 篇名 作者 日期 期刊
51 重整完成裁定對於稅捐機關變更或註銷稅籍登記之拘束——以最高行政法院106年判字第31號行政判決為例【爭點解析】
A Decision of Tax Authority as to Applying for Modification of Registration or Cancellation of Registration is Bound by the Court Ruling of Recognition of the Completion of the Reorganization: Comment on the Judgment of the Supreme Administrative Court No. 31 Pan in 2017
林榮華   2020/03  月旦財稅實務釋評
52 進口貨物完稅價格之認定基準與行政調查──簡評最高行政法院108年度判字第221號判決【爭點解析】
The Judgement Standard and Administrative Investigation of Customs Value of the Imported Goods: Comments on the (108) Pan NO. 221 Decision Rendered by the Supreme Administration Court
周逸濱魯忠翰   2020/02  月旦財稅實務釋評
53 商譽攤折之「事業」概念——最高行政法院108年度判字第428號判決評析【爭點解析】
The Business Concept of Goodwill Amortization: Comment on the Supreme Administrative Court Judgment No.428 in 2019
桂祥晟   2020/01  月旦財稅實務釋評
54 別慌!財政部澄清並未對全台美容美髮業大查稅【爭點解析】
Don’t Panic! Ministry of Finance Clarifies That It Has Not Taxed the Beauty Industry
陳揚仁   2020/01  月旦財稅實務釋評
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