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論農業用地移轉之土地增值稅稅基判斷──以最高行政法院112年度上字第255號判決為中心 論農業用地移轉之土地增值稅稅基判斷──以最高行政法院112年度上字第255號判決為中心
月旦財稅實務釋評 Pub Date : 2023-12-01 DOI: 10.53106/270692572023120048008
李益甄 李益甄, 王鈺文 Janice C. Lee
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引用次数: 0
員工獎酬工具暨相關財務及稅務處理 員工獎酬工具暨相關財務及稅務處理
月旦財稅實務釋評 Pub Date : 2023-12-01 DOI: 10.53106/270692572023120048004
洪嘉謙 洪嘉謙
{"title":"員工獎酬工具暨相關財務及稅務處理","authors":"洪嘉謙 洪嘉謙","doi":"10.53106/270692572023120048004","DOIUrl":"https://doi.org/10.53106/270692572023120048004","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"59 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138985965","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
產業創新條例（臺版晶片法案）之解析 產業創新條例（臺版晶片法案）之解析
月旦財稅實務釋評 Pub Date : 2023-12-01 DOI: 10.53106/270692572023120048010
廖建勛 廖建勛
{"title":"產業創新條例（臺版晶片法案）之解析","authors":"廖建勛 廖建勛","doi":"10.53106/270692572023120048010","DOIUrl":"https://doi.org/10.53106/270692572023120048010","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"637 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139020765","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
論以繼承為取得原因於個人房地合一稅之課徵 論以繼承為取得原因於個人房地合一稅之課徵
月旦財稅實務釋評 Pub Date : 2023-12-01 DOI: 10.53106/270692572023120048003
謝寧婕 謝寧婕
{"title":"論以繼承為取得原因於個人房地合一稅之課徵","authors":"謝寧婕 謝寧婕","doi":"10.53106/270692572023120048003","DOIUrl":"https://doi.org/10.53106/270692572023120048003","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"199 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138992790","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
加值型及非加值型營業稅法函令釋示：重新釋明免徵營業稅出版品屬雜誌部分之定義 加值型及非加值型營業稅法函令釋示：重新釋明免徵營業稅出版品屬雜誌部分之定義
月旦財稅實務釋評 Pub Date : 2023-12-01 DOI: 10.53106/270692572023120048009
李依珊 李依珊
{"title":"加值型及非加值型營業稅法函令釋示：重新釋明免徵營業稅出版品屬雜誌部分之定義","authors":"李依珊 李依珊","doi":"10.53106/270692572023120048009","DOIUrl":"https://doi.org/10.53106/270692572023120048009","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":489798,"journal":{"name":"月旦財稅實務釋評","volume":"201 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139020043","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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