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月旦財稅實務釋評最新文献

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稅捐稽徵法第28條第7項規定解析 稅捐稽徵法第28條第7項規定解析
月旦財稅實務釋評 Pub Date : 2024-05-01 DOI: 10.53106/270692572024050053010
月旦財稅實務釋評編輯部 月旦財稅實務釋評編輯部
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引用次数: 0
所得稅法函令釋示：臺灣碳權交易所代為出售國外碳權該如何計算國外營利事業所得稅？ 所得稅法函令釋示：臺灣碳權交易所代為出售國外碳權該如何計算國外營利事業所得稅？
月旦財稅實務釋評 Pub Date : 2024-03-01 DOI: 10.53106/270692572024030051010
莊世金 莊世金
{"title":"所得稅法函令釋示：臺灣碳權交易所代為出售國外碳權該如何計算國外營利事業所得稅？","authors":"莊世金 莊世金","doi":"10.53106/270692572024030051010","DOIUrl":"https://doi.org/10.53106/270692572024030051010","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"111 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140090781","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
生前贈與視為遺產之研究(一) 生前贈與視為遺產之研究(一)
月旦財稅實務釋評 Pub Date : 2024-03-01 DOI: 10.53106/270692572024030051007
黃俊杰 黃俊杰
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引用次数: 0
2024年7月1日後不動產戶籍登記的稅務規劃 2024年7月1日後不動產戶籍登記的稅務規劃
月旦財稅實務釋評 Pub Date : 2024-03-01 DOI: 10.53106/270692572024030051011
封昌宏 封昌宏
{"title":"2024年7月1日後不動產戶籍登記的稅務規劃","authors":"封昌宏 封昌宏","doi":"10.53106/270692572024030051011","DOIUrl":"https://doi.org/10.53106/270692572024030051011","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"7 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140091105","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
重要租稅法令（四則）（所得稅法令、房屋稅法令） 重要租稅法令（四則）（所得稅法令、房屋稅法令）
月旦財稅實務釋評 Pub Date : 2024-03-01 DOI: 10.53106/270692572024030051012
黃琪媖 黃琪媖
{"title":"重要租稅法令（四則）（所得稅法令、房屋稅法令）","authors":"黃琪媖 黃琪媖","doi":"10.53106/270692572024030051012","DOIUrl":"https://doi.org/10.53106/270692572024030051012","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"84 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140086633","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
全球反避稅白熱化BEPS 2.0支柱2──我國政府的因應之道 全球反避稅白熱化BEPS 2.0支柱2──我國政府的因應之道
月旦財稅實務釋評 Pub Date : 2024-01-01 DOI: 10.53106/270692572024010049001
黃秀貞 黃秀貞, 黃劭彥 黃劭彥, 許義忠 Shaio-Yan Huang
{"title":"全球反避稅白熱化BEPS 2.0支柱2──我國政府的因應之道","authors":"黃秀貞 黃秀貞, 黃劭彥 黃劭彥, 許義忠 Shaio-Yan Huang","doi":"10.53106/270692572024010049001","DOIUrl":"https://doi.org/10.53106/270692572024010049001","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"21 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139539063","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
重要租稅法令（四則）（實質法規、土地稅法令、使用牌照稅法令、所得稅法令） 重要租稅法令（四則）（實質法規、土地稅法令、使用牌照稅法令、所得稅法令）
月旦財稅實務釋評 Pub Date : 2023-12-01 DOI: 10.53106/270692572023120048011
黃琪媖 黃琪媖
{"title":"重要租稅法令（四則）（實質法規、土地稅法令、使用牌照稅法令、所得稅法令）","authors":"黃琪媖 黃琪媖","doi":"10.53106/270692572023120048011","DOIUrl":"https://doi.org/10.53106/270692572023120048011","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"474 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139021598","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
繼承人墊繳之遺產稅不應課徵贈與稅 繼承人墊繳之遺產稅不應課徵贈與稅
月旦財稅實務釋評 Pub Date : 2023-12-01 DOI: 10.53106/270692572023120048006
林隆昌 林隆昌
{"title":"繼承人墊繳之遺產稅不應課徵贈與稅","authors":"林隆昌 林隆昌","doi":"10.53106/270692572023120048006","DOIUrl":"https://doi.org/10.53106/270692572023120048006","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"60 29","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138992102","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
婚姻是否有懲罰稅？──談結婚後之綜所稅節稅利益與稅負懲罰(一) 婚姻是否有懲罰稅？──談結婚後之綜所稅節稅利益與稅負懲罰(一)
月旦財稅實務釋評 Pub Date : 2023-12-01 DOI: 10.53106/270692572023120048002
黃琦文 黃琦文, 夏翊翔 Cindy Huang
{"title":"婚姻是否有懲罰稅？──談結婚後之綜所稅節稅利益與稅負懲罰(一)","authors":"黃琦文 黃琦文, 夏翊翔 Cindy Huang","doi":"10.53106/270692572023120048002","DOIUrl":"https://doi.org/10.53106/270692572023120048002","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"319 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139022616","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
延長剩餘財產交付義務履行期限之爭議──臺北高等行政法院111年度訴字第1405號判決評析 延長剩餘財產交付義務履行期限之爭議──臺北高等行政法院111年度訴字第1405號判決評析
月旦財稅實務釋評 Pub Date : 2023-12-01 DOI: 10.53106/270692572023120048007
李家蔚 李家蔚
{"title":"延長剩餘財產交付義務履行期限之爭議──臺北高等行政法院111年度訴字第1405號判決評析","authors":"李家蔚 李家蔚","doi":"10.53106/270692572023120048007","DOIUrl":"https://doi.org/10.53106/270692572023120048007","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"105 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139025301","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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