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月旦財經法雜誌
Financial and Economic Law Review |
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| 202505 (50期)期所有篇 |
- 碳邊境調節機制的歐盟經驗、正當性及其中國大陸建制 The EU’s Carbon Border Adjustment Mechanism: Experience, Legitimacy, and Implications for China’s Establishment
- 數字服務稅：中國大陸稅法的制度回應與適應性研究 Digital Service Tax: A Study on the Institutional Response and Adaptability of China’s Tax Law
- 水資源「費改稅」的成效反思與法治進路研究 Water Resource Fee-to-Tax Reform: Effectiveness Evaluation and Legal System Construction under the Rule of Law
- 地方惡性財稅競爭困局的破解──以《公平競爭審查條例》為視角 Resolving the Dilemma of Local Vicious Fiscal and Tax Competition: From the Perspective of the Regulation on Fair Competition Review
- 競爭中性視域下規範專門稅收優惠政策的法治路徑──以公平競爭審查為依託 The Legal Pathway to Regulating Specific Tax Incentive Policies Under Competitive Neutrality: A Framework Relying on Fair Competition Review
- 稅法上抵銷之行政行為定性問題 Issues on the Characterization of Administrative Actions of Offsetting under Tax Law
- 論中國大陸多層級金融監管措施體系的制度完善 On the Institutional Improvement of the Multi: Level Financial Regulatory Measures System in Mainland China
- 逃稅罪罰金刑量刑失衡問題實證研究──以284份刑事判決書為樣本 An Empirical Study on the Imbalance of Fines and Penalties for Tax Evasion - Based on 284 Criminal Judgments
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