月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202206 (30期)期所有篇
再論租稅刑罰與租稅行政罰之關係【月旦時論】 Rediscussion on Relationship between Tax Criminal Penalty and Tax Administrative Penalty
析論夫妻財產制與遺產稅、房地合一稅之關係【月旦時論】 Talking about the Relationship between Matrimonial Property System and Inheritance Tax and House and Land Transactions Income Tax
房地合一稅就預售屋買賣之「成交價額」應如何認定？【月旦時論】 The Issues of How to Determine the Transaction Value of Pre-sold House Sales under the House and Land Transactions Income Tax
股權交易視為房地交易之課稅要件解析【月旦時論】 Equity Transaction as House and Land Transactions: The Constituent Elements of House and Land Transactions Income Tax
虛報產地逃漏反傾銷稅之交易安排及法律責任【月旦時論】 On Arrangement and Liability under Misrepresentation of Place of Origin for Anti-dumping Duty Evasion
從憲法法庭111年憲判字第5號判決探討所得稅法第39條之修正建議【月旦時論】 Discussion on the Suggestion of Amending Article 39 of the Income Tax Law Based on Judgment No. 5 (2022) Issued by the Taiwan Constitutional Court
無婚姻關係且未能協議，未成年子女扶養免稅額應如何列報？──以臺北高等行政法院111年度簡上字第17號判決為例【學習式判解評析】 How Does One of the Parties, Who Only Pays Maintenance Payment Without Marriage and Mutual Agreement Declare the Tax Return with Support Deduction: Taking The (111) Jian Shang No. 17 Decision Rendered by the Taipei High Administrative Court as an Example
營業稅法第16條所稱價額外收取一切費用之研析──從最高行政法院109年度上字第655號判決談起【法規解讀】 Analysis on Any Charges Collected Other Than the Sales Amount of Article 16 of the Business Tax Act: From the Judgment of the Supreme Administrative Court (109) Shang Tzu No. 655
