不動產與會計稅務的關聯

「有土斯有財」是華人社會根深蒂固的傳統觀念，即使近年全台房市反轉，每年台灣人買房金額仍居高不下，因此與不動產相關的稅務爭議相當值得探討。本月企劃將探討都市更新不動產優惠稅制、交換不動產時不等值差額的課稅爭議、法定禁止處分房地的課稅爭議，以及生前涉訟財產的課稅問題，來揭開不動產相關稅務爭議的神秘面紗。

• 房地互易現值差額視同贈與之契稅課徵爭議【本月企劃】 The Disputation of Taxation on Deed Tax from the Present Value Difference of the Exchange of Buildings and Lands Deemed as Gifts
• 法定禁止處分之房地附期限買賣課稅爭議【本月企劃】 Disputed Tax: Real Estate Attached with a Sale & Purchase Agreement During Lock-Up Period
• 生前涉訟財產的申報與核課期間──最高行政法院105年度判字第559號判決簡析【本月企劃】 Property in Litigation and Estate Taxation
• 除了專法，境外資金回台的另一條光明路【月旦時論】 In addition to the Special Law, Repatriated Offshore Funds Back to Taiwan, Another Bright Way
• 一人公司之會計、稅務、法律問題探討【月旦時論】 Accounting, Tax and Legal Issues on One Person Company
• 國際財務報導準則第17號「保險合約」釋例研討──保費分攤法【月旦時論】 Illustrative Example Analysis of IFRS 17 Insurance Contracts: Premium Allocation Approach
• 民間捐助之財團法人之修正捐助章程擇要說明【月旦時論】 Summary of Amendment to the Charter of Endowment of Public-Endowed Foundation
• 稅務領域導入AI指南──AI的專案規劃【執業進修】 AI Implementation Guideline in Tax Field: AI Project Planning
• 教你讀公報系列──審計準則公報第53、71號之區別實益【公報釋讀】 A Discussion on the Distinction between Management's Expert and Auditor's Expert
• 併購專案的重大消息明確時點──從臺灣高等法院108年度金上訴字第10號刑事判決談起【學習式判解評析】 The Specificity of Inside Information in Merger and Acquisition Transactions: An Analysis of Taiwan High Court Judgment No.10 Jin Shang Su (2019)
• 中國大陸台商出售不動產應負擔稅務及資金匯回議題【台商稅會通】 Issues on Mainland China Tax System Regarding Sale of Real Estate and Funds Remitted to Taiwan
• 歐盟人工智能的最新監理趨勢【新知評價】 The Most Recent Trend of Artificial Intelligence Regulation in the EU
• 稅法解釋函令對法律適用的調整──以2019年9月二則函令為例【函令解析】