裁罰符合責罰相當原則──我國扣繳制度修正建議【月旦時論】 Penalty Fine Complies With Principle of Equivalence: Suggestions for Amending Taiwan's Withholding System
房地交易損益與營利事業所得額分開計算稅額及分開盈虧互抵之影響【月旦時論】 The Impact of the For-Profit Enterprises Shall Calculate Real Estate Income & Loss and Its Loss Carryforward Separately from Non-Real Estate Income & Loss and Its Loss Carryforward
自用住宅用地供營業人辦理稅籍登記仍可適用優惠稅率的省思【月旦時論】 Reflections on the Preferential Tax Rate Applicable to Self-Use Residential Land for Business Owners to Apply for Tax Registration
2021年土地稅法暨其施行細則之修正精華與實務應用【月旦時論】 The Revised Essence and Practical Application of the 2021 Land Tax Act and Its Enforcement Rules
單純給付扶養費用之一方，能否申報扶養未成年子女之免稅額？──以臺灣臺北地方法院110年度稅簡字第3號行政判決為例【學習式判解評析】 May One of the Parents,Who Only Pays Maintenance Payment File the Tax Return with Support Deduction?: Taking The (110) Shui Jian No. 3 Decision Rendered by the Taiwan Taipei District Court as an Example
