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查詢： 查詢結果：共有 280 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 91 | 境外事業取得勞務報酬申請適用所得稅特別法條文之時效期間【月旦時論】 The Statutory of Limitations for Foreign Companies to Apply the Adoption of Tax Treatment of Services Remuneration under Special Legislation Related to Income Tax Law |
陳志愷 | 2022/12 | 月旦財稅實務釋評 |
| 92 | 私設通路能減免地價稅嗎？──最高行政法院109年度上字第1013號判決【學習式判解評析】 Land Value Tax Exemption for Private Land Used for Public Passage: The Judgement of the Supreme Administrative Court (109) Pan Tzu No. 1013 |
李秉謙 | 2022/12 | 月旦財稅實務釋評 |
| 93 | 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 |
| 94 | 營業稅法第51條規定所稱虛報進項稅額之研析【法規解讀】 Analysis on the False Input Tax of Article 51 of the Business Tax Act |
月旦財稅實務釋評編輯部 | 2022/12 | 月旦財稅實務釋評 |
| 95 | 租賃住宅服務業排除適用囤房稅──以臺中市申報實務為例【月旦時論】 The Exclusion of the Multi-House Tax for Rental Housing Service Business: The Practice of Taichung City as an Example |
楊文瑞 | 2022/12 | 月旦財稅實務釋評 |
| 96 | 稅捐稽徵機關對於限制出境處分之合義務裁量──最高行政法院109年度上字第978號判決評析【爭點解析】 Appropriate Administrative Discretion for Administrative Disposition of Restriction of Exiting Taiwan: Comment on the Supreme Administrative Court Judgment No.978 in 2020 |
王萱雅、李承育 | 2022/11 | 月旦財稅實務釋評 |
| 97 | 家族信託稅制之建構──以日本法為借鏡(一)【月旦時論】 The Construction of the Taxation on Family Trust: Lessons from Japanese Law |
邱怡凱 | 2022/11 | 月旦財稅實務釋評 |
| 98 | 德國所得稅法職業上工具支出必要費用之最新發展【月旦時論】 The Current Development on the Deduction of the Vocational Tool Expenses as Income-related Expenses in the German Income Tax Act |
許家豪 | 2022/11 | 月旦財稅實務釋評 |
| 99 | 稅捐規避立法與案例解析【月旦時論】 Tax Avoidance and the Taxpayer Rights Protection Act |
黃俊杰 | 2022/11 | 月旦財稅實務釋評 |
| 100 | 所得稅法第15條之1修正草案之建議(一)【月旦時論】 Proposal for a Draft Amendment to Article 15-1 of the Income Tax Act (I) |
蔡國勝 | 2022/11 | 月旦財稅實務釋評 |
