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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 |
|---|---|---|---|---|
| 131 | 析論夫妻財產制與遺產稅、房地合一稅之關係【月旦時論】 Talking about the Relationship between Matrimonial Property System and Inheritance Tax and House and Land Transactions Income Tax |
簡英宗 | 2022/06 | 月旦財稅實務釋評 |
| 132 | 從憲法法庭111年憲判字第5號判決探討所得稅法第39條之修正建議【月旦時論】 Discussion on the Suggestion of Amending Article 39 of the Income Tax Law Based on Judgment No. 5 (2022) Issued by the Taiwan Constitutional Court |
鄭吉聰 | 2022/06 | 月旦財稅實務釋評 |
| 133 | 房地合一稅就預售屋買賣之「成交價額」應如何認定？【月旦時論】 The Issues of How to Determine the Transaction Value of Pre-sold House Sales under the House and Land Transactions Income Tax |
黃若清 | 2022/06 | 月旦財稅實務釋評 |
| 134 | 營業稅法第16條所稱價額外收取一切費用之研析──從最高行政法院109年度上字第655號判決談起【法規解讀】 Analysis on Any Charges Collected Other Than the Sales Amount of Article 16 of the Business Tax Act: From the Judgment of the Supreme Administrative Court (109) Shang Tzu No. 655 |
月旦財稅實務釋評編輯部 | 2022/06 | 月旦財稅實務釋評 |
| 135 | 無婚姻關係且未能協議，未成年子女扶養免稅額應如何列報？──以臺北高等行政法院111年度簡上字第17號判決為例【學習式判解評析】 How Does One of the Parties, Who Only Pays Maintenance Payment Without Marriage and Mutual Agreement Declare the Tax Return with Support Deduction: Taking The (111) Jian Shang No. 17 Decision Rendered by the Taipei High Administrative Court as an Example |
周逸濱、魯忠翰 | 2022/06 | 月旦財稅實務釋評 |
| 136 | 營利事業如何降低涉外支付扣繳稅款及適用條件【月旦時論】 How Profit-Seeking Enterprise Reduce Withholding Tax for Its Payment to Foreign Entities and the Premise for Application |
賴永發、許毅帆 | 2022/05 | 月旦財稅實務釋評 |
| 137 | 所得稅法盈虧互抵之「如期申報」要件──以最高行政法院109年度上字第632號判決為中心【學習式判解評析】 "Declaration in Time" as a Legal Requirement of Offset between Profits and Losses under the Income Tax Act Focusing on the Supreme Administrative Court Judgment (109) Shang Tzu No. 632 |
李益甄、陳柏霖 | 2022/05 | 月旦財稅實務釋評 |
| 138 | 被繼承人所遺存款繳納遺產稅評析【法規解讀】 Payment of Estate Tax by the Decedent's Deposit |
李秉謙 | 2022/05 | 月旦財稅實務釋評 |
| 139 | 稅捐稽徵法第28條退稅請求權時效修法之評析【月旦時論】 Comment of Limitations for the Right to Claim Tax Refund in Article 28 of the Tax Collection Act |
月旦財稅實務釋評編輯部 | 2022/05 | 月旦財稅實務釋評 |
| 140 | 稅捐稽徵法第21條修正解析──以時效不完成為範圍【月旦時論】 Analysis on the Amendment of Article 21 of the Tax Collection Act: Taking Unexpired Statute of Limitations as the Scope of Research |
月旦財稅實務釋評編輯部 | 2022/04 | 月旦財稅實務釋評 |
