稅捐稽徵法大翻修

110年11月30日經立法院三讀通過《稅捐稽徵法》部分條文修正草案，內容共修正21條、刪除4條、增訂2條，可謂歷年修正幅度最大及層面最廣。本次修正旨在進一步保護納稅義務人權益，提高刑事罰刑責適切保障政府租稅債權，並簡化稽徵程序，希冀能維護租稅公平及營造徵納雙方和諧。本期企劃將先從鳥瞰稅捐稽徵法修法，再深入解析憑證行為罰裁處、滯納金加徵與避免以及修正退稅請求權期限等議題。

• 鳥瞰稅捐稽徵法修正【本月企劃】 General Survey of Amendments to the Tax Collection Act
• 欠稅不繳的代價──專論滯納金的加徵與避免【本月企劃】 The Cost of Tax Violations: Lecture of Levying and Preventing Belated Surcharge
• 退稅五不──稅捐稽徵法第28條之探討【本月企劃】 Five Notice on Article 28 of the Tax Collection Law
• 憑證行為罰與個案裁量──稅捐稽徵法第44條修正條文與實務展望【本月企劃】 The Tax Fines of Certificates and Discretion in Cases
• CFC反避稅法制下外國企業定義及適用範圍【月旦時論】 Definition and Scope of Foreign Enterprises under CFC Anti-Tax Avoidance Legal System
• 非現金出資之應有觀念【月旦時論】 The Concepts for Non-Cash Consideration
• 從泰豐輪胎案看定暫時狀態假處分【月旦時論】 The Study of Preliminary Injunction in the Case of Federal Corporation
• 面對企業境外舞弊之審計風險實例探討(二)【執業進修】 Discussion on Examples of Audit Risks Facing Enterprises' Overseas Fraud (II)
• 商業模式的會計問題【會計稅務教室】 Accounting Issues on Business Model
• EAS 23集團企業間員工股份基礎獎酬之會計與稅務處理【公報釋讀】 EAS 23 Accounting and Tax Treatment of Employee Share-Based Payment Among Group Enterprise
• 事業寄發警告函行使新型專利權之最新法院見解──最高法院109年度台上字第3133號民事判決簡析【學習式判解評析】 The Latest Court Decision Regarding the Enforcement of a Utility Model Patent by Issuing a Warning Letter: An Introduction of the Supreme Court's Judgment No. 109-Tai-Shang-Tze-#3133
• 元宇宙與歐盟數位服務法及數位市場法草案簡析【國際經貿時論】 Metaverse and Introduction of EU Proposals of Digital Service Act and Digital Market Act
• 核釋個人以自有房地參與都市更新權利變換取得之房地取得日及持有期間計算規定【函令解析】