月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202307 (43期)期所有篇
我國免稅額、扣除額、特別扣除額之問題分析(二)──量能課稅客觀淨額原則的應用【月旦時論】 Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (II): Objective Net Quantitative Taxation Application of the Principle
人壽保險不計入遺產總額判斷標準──以保險是否具備「定額給付性質」為中心【月旦時論】 Judgment Criteria for What Kind of Life Insurance Shall Exclude from the Gross Estate: Centered on Whether Life Insurance Fixed Sums
未上市、上櫃且非興櫃公司股權交易所得課稅爭議問題研究【月旦時論】 Research on Tax Controversies Regarding Equity Transactions of Companies Not Listed on the Stock Exchange or Traded on Over-The-Counter Markets
受控外國企業制度實施之挑戰【月旦時論】 Challenges in the Implementation of Controlled Foreign Corporation (CFC) System
從國際經驗評估是否調降或取消金融業營業稅【月旦時論】 Assessing the International Experience to Determine Whether to Reduce or Eliminate the Financial Industry Business Tax
營業稅虛報進項稅額故意或過失之探討──以最高行政法院110年度上字第436號判決為例【爭點解析】 Discussion on Intentional or Negligent False Reporting of Input Tax Amount in Business Tax:Comment on the Supreme Administrative Court Judgement No. 436 in 2021
母子公司合併辦理未分配盈餘適用產創條例第23條之3【法規解讀】 The Merger of a Parent and Subsidiary Company Shall Be Subject to the Provisions of Article 23-3 of the Industrial Innovation Act Regarding the Treatment of Undistributed Profits
