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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 |
|---|---|---|---|---|
| 61 | 扶養父母免稅額申報爭議，該如何判斷主要照顧者？──以臺北高等行政法院112年度簡上字第9號判決為例【學習式判解評析】 How to Decide the Primary Caregiver in the Situation of Maintenance of Parents: Taking The (112) Jian Shang No.9 Decision Rendered by the Taipei High Administrative |
周逸濱、魯忠翰 | 2023/05 | 月旦財稅實務釋評 |
| 62 | 平均地權條例修正案評析【法規解讀】 Comments on the Equalization of Land Rights Act |
邱奕翔 | 2023/05 | 月旦財稅實務釋評 |
| 63 | 三角貿易法律關係與營業稅的觀察──自最高行政法院110年度上字第89號判決談起【爭點解析】 Observations on the Legal Relationship of Triangular Trade and Business Tax: From the Supreme Administrative Court's Judgment No. 89 of 110 |
王萱雅 | 2023/05 | 月旦財稅實務釋評 |
| 64 | 個人房地合一稅非自願性交易適用爭議之探討【月旦時論】 Discussion on the Application Dispute of the Involuntary Transaction of House and Land Transactions Income Tax |
吳鳳琴 | 2023/05 | 月旦財稅實務釋評 |
| 65 | 所得稅法第15條之1修正草案之建議(二)【月旦時論】 Proposal for a Draft Amendment to Article 15-1 of the Income Tax Act (II) |
蔡國勝 | 2023/05 | 月旦財稅實務釋評 |
| 66 | 論疫後強化經濟與社會韌性及全民共享經濟成果特別條例之普發現金條款【月旦時論】 Discuss the Universal Cash Handout of Special Act for Enhancing Post-pandemic Economic and Social Resilience and National Sharing Economy Achievement |
廖元慶 | 2023/05 | 月旦財稅實務釋評 |
| 67 | 都市計畫變更與農業用地移轉不課徵土地增值稅之法律問題分析【月旦時論】 Legal Issue Analysis on Exemption of the Land value Increment Tax by Transformation of Agriculture Land according to Urban Plan Modification |
陳明燦 | 2023/04 | 月旦財稅實務釋評 |
| 68 | 不動產借名登記返還的之稅務問題解析【月旦時論】 A Study on the Taxation of Returned Real Estate Registered under Borrowed Name |
洪紹剴 | 2023/04 | 月旦財稅實務釋評 |
| 69 | 土地稅法第55條之1核課期間之起算點──以最高行政法院110年度上字第133號判決為中心【學習式判解評析】 The Commencement Date of the Period for Assessment Set by Land Tax Act Article 55-1: Focusing on the Supreme Administrative Court Judgment (110) Shang Tzu No. 133 |
李益甄、陳芃諭 | 2023/04 | 月旦財稅實務釋評 |
| 70 | 遺產稅上履行民法第1030條之1剩餘財產差額分配請求權實務之常見問題彙總【月旦時論】 Compilation of Common Practical Issues Regarding Specific Performance the Right to Distribute Matrimonial Property under Article 1030-1 of the Civil Law in the Context of Estate Tax |
李家蔚 | 2023/04 | 月旦財稅實務釋評 |
