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查詢： 查詢結果：共有 287 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 101 | 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 |
| 102 | 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 |
| 103 | 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 |
| 104 | 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 |
| 105 | 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 |
| 106 | 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 |
| 107 | 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 |
| 108 | 企業併購下商譽攤銷的舉證責任分配【月旦時論】 Burden of Proof for the Tax Write-Off of the Goodwill of an Enterprise in Merger and Acquisition Transactions |
謝如蘭 | 2022/11 | 月旦財稅實務釋評 |
| 109 | 從稅法的刑事及行政責任論借名登記契約【月旦時論】 Study on Contracts of Borrowing Other's Name: From the Perspective of Tax Law's Criminal and Administrative Responsibilities |
吳俊志 | 2022/10 | 月旦財稅實務釋評 |
| 110 | 稅捐稽徵法時效不完成之案例研討【法規解讀】 Case Study on the Unexpired Statute of Limitations of the Tax Collection Act |
月旦財稅實務釋評編輯部 | 2022/10 | 月旦財稅實務釋評 |
