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月旦會計實務研究
Angle Accounting Magazine |
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| 202610 (106期)期所有篇 |
- 財政部放寬他益信託房地持有稅優惠稅率要件之歷程與影響 The Progress and Effects of the Ministry of Finance's Relaxed Eligibility Criteria for Preferential House Tax and Land Value Tax Rates on Real Property under Third-Party-Benefit Trusts
- 不動產信託自住稅率優惠之演進與房地合一稅之課稅爭議──以信託關係存續中委託人死亡後出售不動產為中心 The Evolution of Self-Use Residential Tax Preferences in Real Estate Trusts and the House and Land Transaction Income Tax: Focusing on Post-Death Sale of Trust Property
- 信託租賃之所得計算爭議問題──受託人未設置帳簿憑證如何計算所得 Income Calculation Disputes in Trust Leases: How to Calculate Income When the Trustee Fails to Maintain Account Books and Supporting Vouchers
- 解析信託受益權之遺贈稅課稅爭議──以遺贈稅法第10條之1及第10條之2為中心 Analysis of Taxation Disputes Concerning Bequests of Beneficial Interests in Trusts: Focusing on Articles 10-1 and 10-2 of the Estate and Gift Tax Act
- 以借款為出資額的法律風險 Risks of Using Loans as Legal Capital Contributions
- 農地贈與及租稅規避要件之探討──評高雄高等行政法院112年度訴更一字第3號判決 Discussion over Requirements for Farmland Donation and Tax Avoidance: Analysis of Kaohsiung High Administrative Court Judgement (112) Su Geng Yi Zi No.3
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