月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202103 (15期)期所有篇
財政部打炒房對策之評議【月旦時論】 An Examination of Ministry of Finance's Proposal to Curb Housing Market Speculation
恢復課徵個人未上市（櫃）股票交易所得之基本稅額——是特效藥還是疫苗？【月旦時論】 Resuming the Taxation of Individual Income Basic Tax of Gains Derived from the Unlisted Securities Transactions Is Specific medicine or Vaccine
以土地作為信託財產時之受託人義務【月旦時論】 An Analysis of Trustee's Obligations When Land Is Used as Trust Property
視為銷售重要法規釋示函令暨會計處理釋例【月旦時論】 Important Act Explanation of Deemed as a Sale and the Explanation of Accounting Treatment Example
