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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 |
|---|---|---|---|---|
| 51 | 我國免稅額、扣除額、特別扣除額之問題分析(二)──量能課稅客觀淨額原則的應用【月旦時論】 Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (II): Objective Net Quantitative Taxation Application of the Principle |
魏馬哲、謝如蘭 | 2023/07 | 月旦財稅實務釋評 |
| 52 | 母子公司合併辦理未分配盈餘適用產創條例第23條之3【法規解讀】 The Merger of a Parent and Subsidiary Company Shall Be Subject to the Provisions of Article 23-3 of the Industrial Innovation Act Regarding the Treatment of Undistributed Profits |
廖建勛 | 2023/07 | 月旦財稅實務釋評 |
| 53 | 從國際經驗評估是否調降或取消金融業營業稅【月旦時論】 Assessing the International Experience to Determine Whether to Reduce or Eliminate the Financial Industry Business Tax |
潘俊男 | 2023/07 | 月旦財稅實務釋評 |
| 54 | 稅捐稽徵法第39條規定──暫緩移送執行制度釋疑【法規解讀】 Clarification on the Temporary Suspension of Execution System as Stipulated in Article 39 of the Tax Collection Act |
黃冠璋 | 2023/06 | 月旦財稅實務釋評 |
| 55 | 論借名登記不動產之遺產稅核課期間──最高行政法院109年度上字第553號判決評析【爭點解析】 A Study on the Estate tax Taxable Period for Real Estate Registered in Borrowed Names: Comment on the Supreme Administrative Court Judgment No. 553 in 2020 |
黃若清 | 2023/06 | 月旦財稅實務釋評 |
| 56 | 受控外國企業稅制對營利事業海外投資損益認列之影響【月旦時論】 The Impact of Controlled Foreign Corporation (CFC) Tax System on the Recognition of Profit and Loss from Overseas Investment of Profit-Seeking Enterprises |
陳志愷 | 2023/06 | 月旦財稅實務釋評 |
| 57 | 論土地稅法2年期間重購退稅要件之適用──以最高行政法院110年度上字第85號判決為中心【學習式判解評析】 The Application of Tax Refund Articles in Land Tax Act for Land Reacquisition within Two Years: A Case Study of the Supreme Administrative Court Judgement in 110, Case No. Shang 85 |
李益甄、郭芝明 | 2023/06 | 月旦財稅實務釋評 |
| 58 | 人壽保險之要保人與生存保險金受益人不同時應課什麼稅？【月旦時論】 What Taxes Should Be Imposed When the Policyholder and the Living Beneficiary of a Life Insurance Policy Are Different Individuals? |
龍海明 | 2023/06 | 月旦財稅實務釋評 |
| 59 | 我國免稅額、扣除額、特別扣除額之問題分析(一)──量能課稅主觀淨額原則的運用【月旦時論】 Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (I): Subjective Net Quantitative Taxation Application of the Principle |
魏馬哲、謝如蘭 | 2023/06 | 月旦財稅實務釋評 |
| 60 | 隱藏版的還稅於民──論企業費用加成減除的租稅優惠【月旦時論】 Hidden Version of Tax Return: Discuss of the Tax Incentive Deducted from the Increase Of Business Expense |
黃琪媖 | 2023/05 | 月旦財稅實務釋評 |
