房地合一稅非自願交易爭議探討

政府為了抑制短期炒作不動產，並且防杜個人藉由設立營利事業短期買賣房地來規避稅負，從110年7月1日起正式實施房地合一稅2.0，除了延長個人短期交易房地適用高稅率之持有期間之外，營利事業亦比照個人依持有期間按差別稅率課稅。此外，財政部另制定適用高稅率之例外規定的配套措施，公告適用個人及營利事業非自願交易房地情形，可適用20%較低稅率，這是為了避免個人及營利事業因非自願性因素短期內交易房地而適用高稅率課徵所得稅，產生不公平的狀況。本月企劃「房地合一稅非自願交易爭議探討」將從少數共有人非自願出售不動產、未成年子女分割繼承取得、行政法院判決案例等角度深入探討。

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• 未成年子女分割繼承取得共有物所涉家事法及房地合一稅相關爭議問題解析【本月企劃】 A Study on the Disputes Related to Family Law and House and Land Transactions Income Tax Associated with the Division of Inherited Commons by Minor Children
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• 房地合一稅制「非自願性因素交易」之簡介【本月企劃】 An Introduction to Involuntary Transaction of House and Land on Integrated Housing and Taxation System
• 構建以ESG理念為基礎之綠色債券──以「CFA標準」為核心【月旦時論】 Construct Green Bond based on ESG Ideal: Take the "Global ESG Disclosure Standards for Investment Products" as a Core to Discuss
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• 非GAAP報導對投資者的影響【月旦時論】 The Impact of Non-GAAP Reporting on Investors
• 漫談「元宇宙」與商標法議題【執業進修】 Talking about "Metaverse" and Trademark Law Issues
• 面對企業境外舞弊之審計風險實例探討(一)【執業進修】 Discussion on Examples of Audit Risks Facing Enterprises' Overseas Fraud (I)
• IFRS 9金融工具──金融工具分類及會計處理【公報釋讀】 IFRS 9 Financial Instrument: Recognizing and Disaggregated
• 非法辦理匯兌業務加重處罰條件之適用──從臺灣高等法院108年度金上重訴字第41號判決談起【學習式判解評析】 The Aggravating Clause of Illegal Remittance: An Analysis of Taiwan High Court Judgment No. 41 Jin Shang Chong Su (2019)
• 扣繳義務人得申請外國營利事業跨境銷售電子勞務所得報酬核定所得額【函令解析】