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 |