月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202110 (22期)期所有篇
房地合一課徵所得稅申報作業要點應注意事項【月旦時論】 Points for Attention in the Homework of Income Tax Declaration for the Combination of Real Estate and Land
所得稅法增訂實質移轉房地之股權交易規定評析【月旦時論】 Comment on the Regulations of the Transactions of the Shares or Capital for Income Tax Act
自然人與法人房東之租賃住宅租稅優惠政策探討【月旦時論】 The Rental Housing Tax Preference Policy for the Individual and Corporation Landlords
營業稅違章記次之研究【月旦時論】 Study on the Count of Business Tax Violation Number
地方稅小額欠稅執行之稽徵成本與租稅公平【月旦時論】 Levy Costs and Tax Fairness in the Enforce of Small Arrears of Local Taxes
公司負責人對於公司租稅債務的法律責任──從行政執行法第24條第4款談起【月旦時論】 The Legal Responsibility Regarding the Company's Tax Debt for the Person in Charge of a Company: Starting with Article 24, Paragraph 4, of the Administrative Execution Act
