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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 |
|---|---|---|---|---|
| 141 | 中國大陸兩會後稅務稽查環境評析【月旦時論】 Commentary on the Tax Inspection Environment after the Two Sessions in Mainland China |
徐丞毅 | 2022/04 | 月旦財稅實務釋評 |
| 142 | 不等值交換契稅之研究──最高行政法院判決106年度判字第14號判決評析【月旦時論】 A Study on Unequal Value Exchange of Deed Tax: Comment on the Supreme Administrative Court Judgment No.14 in 2017 |
林佳億 | 2022/04 | 月旦財稅實務釋評 |
| 143 | 2022年生技醫藥產業租稅新優惠【月旦時論】 New Tax Incentives for the Biotech and New Pharmaceuticals Industry in 2022 |
林汀錇 | 2022/04 | 月旦財稅實務釋評 |
| 144 | 營業人主體之實質認定與課稅──以高雄高等行政法院110年度訴字第41號判決為例【學習式判解評析】 A Study on Substantive Identification and Taxation of Subject of Business Entity: Comment on the Kaohsiung High Administrative Court Su No. 41 in 2021 |
黃琦文、夏翊翔 | 2022/04 | 月旦財稅實務釋評 |
| 145 | 稅捐稽徵法第22條修正解析──以概括事由為範圍【法規解讀】 Analysis of the Amendment to Article 22 of the Tax Collection Law: Taking the General Reason as the Scope of Research |
月旦財稅實務釋評編輯部 | 2022/03 | 月旦財稅實務釋評 |
| 146 | 綜合所得稅家庭合併申報之債務性質【月旦時論】 The Nature of the Debts of the Consolidated Family Income Tax Declaration |
林文舟 | 2022/03 | 月旦財稅實務釋評 |
| 147 | 受贈土地時償還土地擔保債務之所得稅扣除額計算──最高行政法院110年度上字第122號判決【學習式判解評析】 Calculation of Land Transaction Income Tax Deduction under the Circumstances That the Land Was a Gift to the Seller, But Is Collateralized for Debt, and Such Debt Is Repaid by the Seller: The Judgement of the Supreme Administrative Court (110) Pan Tzu No. 122 |
李秉謙 | 2022/03 | 月旦財稅實務釋評 |
| 148 | 證券交易法律關係之嗣後變動對證券交易稅之影響──兼論稅捐稽徵法第28條之修正【月旦時論】 The Impact of Subsequent Changes in the Legal Relationship of Securities Transactions on the Securities Transaction Tax: With Discussions of the amendment to Article 28 of the Tax Collection Law |
李叡迪 | 2022/03 | 月旦財稅實務釋評 |
| 149 | 稅捐稽徵法修法綜評【月旦時論】 Comprehensive Commentary on the Amendment of the Tax Collection Act |
張曉芬 | 2022/03 | 月旦財稅實務釋評 |
| 150 | 有關破產程序中租稅優先受償權之爭議──以最高法院109年度台抗字第449號民事裁定為例【爭點解析】 The Dispute over Priority in the Collection of Taxes Over General Claims by Creditors in Bankruptcy Proceedings: Comment on the Ruling of the Supreme Court No.449 Tai Kang in 2020 |
林榮華 | 2022/03 | 月旦財稅實務釋評 |
