稅捐稽徵法修法綜評【月旦時論】 Comprehensive Commentary on the Amendment of the Tax Collection Act
證券交易法律關係之嗣後變動對證券交易稅之影響──兼論稅捐稽徵法第28條之修正【月旦時論】 The Impact of Subsequent Changes in the Legal Relationship of Securities Transactions on the Securities Transaction Tax: With Discussions of the amendment to Article 28 of the Tax Collection Law
兩年未入境被戶政機關除籍的稅務問題【月旦時論】 Tax Issues of Being Removed Household Registration by the Household Registration Office for Not Entering the Country for Two Years
有關破產程序中租稅優先受償權之爭議──以最高法院109年度台抗字第449號民事裁定為例【爭點解析】 The Dispute over Priority in the Collection of Taxes Over General Claims by Creditors in Bankruptcy Proceedings: Comment on the Ruling of the Supreme Court No.449 Tai Kang in 2020
受贈土地時償還土地擔保債務之所得稅扣除額計算──最高行政法院110年度上字第122號判決【學習式判解評析】 Calculation of Land Transaction Income Tax Deduction under the Circumstances That the Land Was a Gift to the Seller, But Is Collateralized for Debt, and Such Debt Is Repaid by the Seller: The Judgement of the Supreme Administrative Court (110) Pan Tzu No. 122
