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月旦財稅實務釋評最新文献

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重要租稅法令（四則）（房屋稅法令、實質法規） 重要租稅法令（四則）（房屋稅法令、實質法規）
月旦財稅實務釋評 Pub Date : 2024-05-01 DOI: 10.53106/270692572024050053011
黃琪媖 黃琪媖
{"title":"重要租稅法令（四則）（房屋稅法令、實質法規）","authors":"黃琪媖 黃琪媖","doi":"10.53106/270692572024050053011","DOIUrl":"https://doi.org/10.53106/270692572024050053011","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"65 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141035408","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
遺產稅中常見土地減免規定彙總 遺產稅中常見土地減免規定彙總
月旦財稅實務釋評 Pub Date : 2024-05-01 DOI: 10.53106/270692572024050053004
李家蔚 李家蔚, 紀昶銓 Chia-Wei Lee
{"title":"遺產稅中常見土地減免規定彙總","authors":"李家蔚 李家蔚, 紀昶銓 Chia-Wei Lee","doi":"10.53106/270692572024050053004","DOIUrl":"https://doi.org/10.53106/270692572024050053004","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"11 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141051455","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
境外信託在受控外國企業的適用及爭議問題 境外信託在受控外國企業的適用及爭議問題
月旦財稅實務釋評 Pub Date : 2024-05-01 DOI: 10.53106/270692572024050053001
封昌宏 封昌宏
{"title":"境外信託在受控外國企業的適用及爭議問題","authors":"封昌宏 封昌宏","doi":"10.53106/270692572024050053001","DOIUrl":"https://doi.org/10.53106/270692572024050053001","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"1978 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141027922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
農業用地、農用證明書與不課徵土地增值稅 農業用地、農用證明書與不課徵土地增值稅
月旦財稅實務釋評 Pub Date : 2024-05-01 DOI: 10.53106/270692572024050053002
陳明燦 陳明燦
{"title":"農業用地、農用證明書與不課徵土地增值稅","authors":"陳明燦 陳明燦","doi":"10.53106/270692572024050053002","DOIUrl":"https://doi.org/10.53106/270692572024050053002","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141039169","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
土地增值稅函令釋示：土地增值稅自用住宅用地相關基準日之認定標準 土地增值稅函令釋示：土地增值稅自用住宅用地相關基準日之認定標準
月旦財稅實務釋評 Pub Date : 2024-05-01 DOI: 10.53106/270692572024050053009
林佳億 林佳億
{"title":"土地增值稅函令釋示：土地增值稅自用住宅用地相關基準日之認定標準","authors":"林佳億 林佳億","doi":"10.53106/270692572024050053009","DOIUrl":"https://doi.org/10.53106/270692572024050053009","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"9 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141039354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
我國對數位貨幣課徵遺產稅之困境與因應 我國對數位貨幣課徵遺產稅之困境與因應
月旦財稅實務釋評 Pub Date : 2024-05-01 DOI: 10.53106/270692572024050053003
李依珊 李依珊
{"title":"我國對數位貨幣課徵遺產稅之困境與因應","authors":"李依珊 李依珊","doi":"10.53106/270692572024050053003","DOIUrl":"https://doi.org/10.53106/270692572024050053003","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"2 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141057298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
403地震災害損失之九大稅捐減免全覽 403地震災害損失之九大稅捐減免全覽
月旦財稅實務釋評 Pub Date : 2024-05-01 DOI: 10.53106/270692572024050053006
張曉芬 張曉芬
{"title":"403地震災害損失之九大稅捐減免全覽","authors":"張曉芬 張曉芬","doi":"10.53106/270692572024050053006","DOIUrl":"https://doi.org/10.53106/270692572024050053006","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"37 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141053157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
論公司股權借名登記是否應課徵遺產稅──最高行政法院109年度上字第349號判決評析 論公司股權借名登記是否應課徵遺產稅──最高行政法院109年度上字第349號判決評析
月旦財稅實務釋評 Pub Date : 2024-05-01 DOI: 10.53106/270692572024050053007
黃若清 黃若清
{"title":"論公司股權借名登記是否應課徵遺產稅──最高行政法院109年度上字第349號判決評析","authors":"黃若清 黃若清","doi":"10.53106/270692572024050053007","DOIUrl":"https://doi.org/10.53106/270692572024050053007","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"113 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141056835","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
藝術展覽品進口稅制之介紹──兼評文化藝術獎助及促進條例第30條之優惠措施 藝術展覽品進口稅制之介紹──兼評文化藝術獎助及促進條例第30條之優惠措施
月旦財稅實務釋評 Pub Date : 2024-05-01 DOI: 10.53106/270692572024050053008
李益甄 李益甄, 李函穎 Janice C. Lee
{"title":"藝術展覽品進口稅制之介紹──兼評文化藝術獎助及促進條例第30條之優惠措施","authors":"李益甄 李益甄, 李函穎 Janice C. Lee","doi":"10.53106/270692572024050053008","DOIUrl":"https://doi.org/10.53106/270692572024050053008","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"56 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141042880","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
論囤房稅的稅基及課徵效果 論囤房稅的稅基及課徵效果
月旦財稅實務釋評 Pub Date : 2024-05-01 DOI: 10.53106/270692572024050053005
粘毅群 粘毅群
{"title":"論囤房稅的稅基及課徵效果","authors":"粘毅群 粘毅群","doi":"10.53106/270692572024050053005","DOIUrl":"https://doi.org/10.53106/270692572024050053005","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"40 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141043414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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