月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202101 (13期)期所有篇
藥局銷售貨物之課稅規定暨主持藥師綜合所得稅申報案例解析【月旦時論】 The Regulation of Pharmacy Goods Sales Tax & the Case Analysis of Host Pharmacist’s Individual Income Tax Declaration
稅務訴訟之既判力客觀範圍——以納稅者權利保護法第21條為中心【爭點解析】 The Objective Range of Res Judicata in Tax Litigation: Focusing on Article 21 of the Taxpayer Rights Protection Act
