月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202304 (40期)期所有篇
「疫後強化經濟與社會韌性及全民共享經濟成果特別條例」之立法評析(一)──「稅收超徵」之概念與辯證【月旦時論】 Legislation Commentary on the Special Law of Post-Epidemic Strengthen the Economy and Social Tenacity and All People Share Economic Achievements (1): The Conception and Dialectical of Over Imposition
都市計畫變更與農業用地移轉不課徵土地增值稅之法律問題分析【月旦時論】 Legal Issue Analysis on Exemption of the Land value Increment Tax by Transformation of Agriculture Land according to Urban Plan Modification
特殊財政工具的概念與實例說明──特別公課、工程受益費與特別犧牲補償【月旦時論】 Concept and Case Study of Special Tools of Public Finance: Special Levies, Construction Advantage and Compensation for Special Sacrifice
遺產稅上履行民法第1030條之1剩餘財產差額分配請求權實務之常見問題彙總【月旦時論】 Compilation of Common Practical Issues Regarding Specific Performance the Right to Distribute Matrimonial Property under Article 1030-1 of the Civil Law in the Context of Estate Tax
應繼遺產與遺產總額之探討【月旦時論】 The Discussion on Inheritable Estate and Taxable Estate
不動產借名登記返還的之稅務問題解析【月旦時論】 A Study on the Taxation of Returned Real Estate Registered under Borrowed Name
執行義務人財產之困難【月旦時論】 It Is Difficult that Enforcing Taxpayer's Property
土地稅法第55條之1核課期間之起算點──以最高行政法院110年度上字第133號判決為中心【學習式判解評析】 The Commencement Date of the Period for Assessment Set by Land Tax Act Article 55-1: Focusing on the Supreme Administrative Court Judgment (110) Shang Tzu No. 133
