月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202209 (33期)期所有篇
從實質課稅原則探討公共設施保留地與建地分割課徵贈與稅【月旦時論】 A Discussion of Levying Gift Tax on Land Reserved for Public Facilities and Division Building Land from the Principle of Substantive Taxation
稅捐稽徵法修正之評析──以核課期間為中心【月旦時論】 Comment on the Amendment of the Tax Collection Law: Centered on Assessment Period
論不動產持有稅稅基爭議【月旦時論】 On the Dispute over the Base of Real Estate Holding Tax
購屋預約單交易所得稅適用之探討【月旦時論】 A Discussion on Pre-order Receipt Transactions Income Tax of Pre-sale House
勞動訴訟之和解金是否得列為退職所得而享定額免稅？──以法院實務案例為例【月旦時論】 Can Settlement Payments in Labor Litigation be Classified as Severance/Retirement Pay and Enjoy Fixed Tax Exemption? – Taking Court Cases for Example
財政部公告：預告「適用生技醫藥產業發展條例緩課所得稅辦法」草案【月旦時論】 MINISTRY OF FINANCE Notice is Hereby Given, to Commence a Period of Public Comments for Drafting "Regulations Governing Application of Deferred Taxation of Income Tax in Accordance with the Act for the Development of Biotech and Pharmaceutical Industry
「名模條款」對於表演藝術工作者的稅務影響──以臺灣桃園地方法院行政訴訟判決107年度稅簡更一字第1號為中心【爭點解析】 The Effect "Supermodel Statute" Brought to Performing Artist in Tax Aspect: Focusing on The (107) Shui Jian Geng Yi Zi No. 1 Administrative Decision Rendered by Taiwan Taoyuan District Court
所得稅法中營利事業跨年度虧損扣除之限制──臺北高等行政法院110年度訴字第135號判決【學習式判解評析】 Limitation on Deduction for Losses Incurred in the Operation of Business in Previous Years for Profit: Making Businesses under the Income Tax Act: The Judgement of the Taipei High Administrative Court (110) Su Tzu No. 135
