租稅處罰相關議題探討

租稅罰可分為「租稅刑罰」與「租稅行政罰」，當涉及「租稅刑罰」及「租稅行政罰」時，在行政罰法施行後採取一行為不二罰的「刑事優先原則」，但一行為不二罰該如何適用，在實務上是個爭議的議題。此外，憲法第23條比例原則在刑事制裁之具體內容，應遵守「罪責相當原則」，而在行政制裁之具體內容，則應遵守「責罰相當原則」，本月企劃將有深入探討並解析實務判決案例。

• 稅捐刑罰與稅捐行政罰競合問題探討──以法人逃漏稅為中心【本月企劃】 Discussion on the Concurrence of Tax Criminal Penalty and Tax Administrative Penalty: Focus on Tax Evasion by Legal Entity
• 關務行政、快遞貨物通關與一行為不二罰【本月企劃】 Customs Administration, Express Packages and ne bis in idem
• 稅捐罪責相當原則之研究【本月企劃】 The Doctrine of Punishment Commensurate with the Crime under the Tax Law
• 稅捐責罰相當原則──以最高行政法院109年度判字第198號判決為中心【本月企劃】 Equivalence between Violation and Penalty in Tax Cases: Focusing on the Supreme Administrative Court Judgment (109) Pan Tzu No. 198
• 從法律解釋探討房地合一稅課徵之股權交易所含房地取得之範圍【月旦時論】 The Study of Scope Relating to the Levy of Real Estate Capital Gain Tax of Acquisition of Real Estate in the Form of Share Transaction from Legal Interpretation
• 法令遵循「自行查核」與「自行評估」之異同及實施要領【月旦時論】 The Commonality and Difference between "Compliance Self-Inspection" and "Compliance Self-Evaluation" and Their Implementation Methods
• 從第72號審計準則公報解析法令遵循對財務報表之影響【月旦時論】 The Analyzation of How State Compliance Affect Financial Statements from Statement of Auditing Standard 72
• 策略性ESG與國際鏈結──從規劃到資訊揭露【執業進修】 Strategic ESG and International Links: From Planning to Information Disclosure
• 實質關係人交易查核缺失之懲戒案例分析【執業進修】 Analysis of Punishment Case for the Lack of Audit Quality of Related Party Transactions
• 審計準則公報第53號──查核證據【公報釋讀】 SAS No. 53, Audit Evidence
• 論銀行法第125條「因犯罪所獲取之財物或財產上利益」──評最高法院108年度台上字第2465號判決【學習式判解評析】 Defining "Property or Property Interests" of Article 125 of Banking Act of the Republic of China: Analysis on Supreme Court Judgment No. 2465 Tai-Shang (2019)
• 外國特定專業人才體育領域認定標準【函令解析】