月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202309 (45期)期所有篇
中國大陸臺商供應鏈轉型之財稅焦點──減資解析【月旦時論】 Hot Topic of Supply Chain Transformation for Those China Based Taiwanese Entrepreneur: The Accounting & Tax Study of Capital Reduction in China
房地合一稅制2.0對財富傳承規劃之挑戰【月旦時論】 The Challenge of House and Land Transactions Income Tax 2.0 to Wealth Inheritance Planning
遺囑信託實務爭議案例解析【月旦時論】 Case Analysis of Testamentary Trust Practice Disputes
非都市土地依法編定之農業用地課徵田賦探討【月旦時論】 A Discussion on Non-urban Land Designated as Agricultural Land by Law shall be Subject to Agricultural Land Tax
租稅課稅處分之停止執行【月旦時論】 The Tax Assessment of the Suspension of Enforcement
我國免稅額、扣除額、特別扣除額之問題分析(三)──德國與臺灣薪資特別扣除額認列評析【月旦時論】 Tax Allowances and Applicable General and Special Deductions in Taiwan Analysis of Special Deductions (III): Analysis of Special Deductions in Germany and Taiwan Deductions
