申報112年度個人及營利事業所得稅之注意事項

時序即將來到所得稅申報季節，本月份特別企劃112年度個人所得稅及營利事業所得稅申報之注意事項，以供稅務相關從業人員即時吸收最新稅務養分。

個人部分，包含：1.適用舊制財產交易所得之豪宅認定標準修正；2.每人基本生活所費用金額調升；3.成年歲數認定降為18歲對扶養親屬之租稅影響4.符合條件之個人CFC營利所得計入最低稅負制之認定等應留意事項。營利事業部分，首推伙食費之標準修正。

• 2023年營利事業所得申報之伙食費新標準【本月企劃】 The New Standard for Meal Expenses in the 2023 Profit-seeking Enterprise Income Tax Return
• 112年度個人所得稅申報注意事項──包含綜合所得稅及最低稅負制【本月企劃】 Important notes for 2023 Personal Income Tax: Including Comprehensive Income Tax and Alternative Minimum Tax
• 個人申報112年度CFC營利所得應注意事項【本月企劃】 Precautions for Individual Declaration of Profit income from Controlled Foreign Company (CFC) for the Year 2024
• 個人贈與未上市（櫃）股票的估價課稅規定──為何同物不同價？【月旦時論】 Valuation and Taxation Regulations for Individual Donations of Unlisted OTC Stocks: Why Do the Same Items Have Different Prices?
• ESG與永續發展領域之綠領人才大趨勢【月旦時論】 Green Jobs Regarding the Megatrend of ESG Analysis and Sustainability Development
• 應用稽核自動化改善查核結果【月旦時論】 Applying Audit Automation to Improve Audit Results
• 從影響力投資與評估談永續生態系之建構【執業進修】 Discussing the Construction of a Sustainable Ecosystem from the Perspective of Impact Investing and Assessment
• IFRS 9與IFRS 17之利息收入與利息費用認列不一致之情形與解決方法【公報釋讀】 Discussion about Inconsistency between Interest Revenue Recognized under IFRS 9 and Interest Expense Recognized under IFRS 17
• 契約解釋的基礎與界線──最高法院112年度台上字第1748號民事判決評析【學習式判解評析】 The Foundation and Boundaries of Contract Interpretation: A Brief Analysis of the Civil Judgment of Supreme Court (112) Tai-shang Tsu No. 1748
• 以境外低稅負國家之關係企業股份或資本額為信託財產適用CFC規定【函令解析】