建商建築模式之稅務、法律及鑑識會計探討

建設公司將「自建自售」偽造成「合建分售」，透過做假帳獲取稅法上「個人出售土地之交易所得屬於免稅的優惠」，遭檢方偵結依背信、商業會計法、稅捐稽徵法，偽造文書等罪起訴，判決日前出爐。本月企劃以這類型案件出發，除了探討房地合一稅制上路後對合建分售之影響之外，地主自地自建、委託興建、建商購地自建、地主與建商合建等多元建築房屋模式下，對於地主與建商稅賦之分析，並從違反稅捐稽徵法的角度探討鑑識會計問題，以及合建分售與特別背信相關判決之分析。

• 鑑定人與鑑識會計──由建商個案談起【本月企劃】 Expert Witness and Forensic Accounting: From the Case of Construction Co.
• 合建分售與特別背信──相關案件判決分析【本月企劃】 Joint Construction and the Crime of Special Breach of Trust
• 探討房地合一稅制上路對合建分售之影響【本月企劃】 Impact of Implementing of Real Estate Transactions Tax Policy on Tax Controversies of the Cooperation of Building Architecture
• 多元建築房屋模式下之地主與建商稅賦【本月企劃】 The Tax that Landlord and Builder Need to Pay in Diverse Housing Construction Mode
• 公平會結合申報簡化作業程序評釋──實務上重要性與修正建議【月旦時論】 Critical Explanation of TFTC Merger Simplified Processing Procedure: Practical Importance and Revision Recommendations
• 會計師民事責任之演變與發展──兼論證券交易法第20條之1【月旦時論】 The Change and Development of CPA's Civil Liabilities and Article 20-1 under Securities and Exchange Act
• 家族企業傳承的閉鎖性公司章程規劃實例【月旦時論】 Making Articles of Close Company for Family Business Succession: Some Cases Studies
• 邁向零問題組織(一)──提升成本的正確性與完整性【執業進修】 Towards a Problem-Free Organization (I): Enhancing Cost Accuracy and Completeness
• 商標的生命在於使用【執業進修】 The Importance of Trademark Use
• 列報的商品報廢損失真的「報廢」了嗎？【執業進修】 Is the Merchandise Reported as Scrap Really Scrapped?
• 教你讀公報系列──查核財務報表對法令遵循之考量【公報釋讀】 The Consideration of Laws and Regulations in an Audit of Financial Statements Case
• 財務報告不實與投資人受有股價下跌損害間之「損害因果關係」認定──簡評最高法院106年度台上字第2513號民事判決【學習式判解評析】 Recognize the "Damage Cause and Effect Relations" between the False Financial Statement and the Damage Suffered by Investors Due to the Decline in Stock Prices: A Brief Review of the Supreme Court 2017 Tai Shang Tzu No. 2513 Civil Judgment
• 對中國大陸《增值稅法（徵求意見稿）》的簡評【國際經貿時論】 A Brief Comment on Mainland China's "Value Added Tax Law (Draft)"
• 公司法函令──章程另訂較高出席及決議門檻之效力【函令解析】