月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202312 (48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(二)──財政民主、財政健全與財政紀律之檢驗【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 (II): Inspection of the Fiscal Democracy, Fiscal Soundness and Fiscal Discipline
婚姻是否有懲罰稅？──談結婚後之綜所稅節稅利益與稅負懲罰(一)【月旦時論】 Do We Have Marriage Penalty?－ Talking about Marriage Penalty and Marriage Tax Savings Benefits of Individual Income Tax (I)
論以繼承為取得原因於個人房地合一稅之課徵【月旦時論】 Analysis of Consolidated Housing and Land Tax by Inheritance as the Acquisition Reason
員工獎酬工具暨相關財務及稅務處理【月旦時論】 Employee Compensation Plan and Related Accounting & Tax Treatment
營利事業免稅所得相關成本費用損失分攤辦法爭議案例介紹【月旦時論】 Introduction to Disputes over Rules for Allocation of Costs and Losses Related to Tax: Free Income of Profit-Making Enterprises
繼承人墊繳之遺產稅不應課徵贈與稅【月旦時論】 Estate Tax Advance-Paid by the Heir Shall Not Be Subject to Gift Tax
延長剩餘財產交付義務履行期限之爭議──臺北高等行政法院111年度訴字第1405號判決評析【爭點解析】 The Issues of Extending the period of the Obligation to Distribute the Matrimonial Property: An Analysis of Taipei High Administrative Court Judgment (111) Su Tze No. 1405
論農業用地移轉之土地增值稅稅基判斷──以最高行政法院112年度上字第255號判決為中心【學習式判解評析】 Discussion on the Tax Base of Land Value Increment Tax on Agricultural Land Transfer: Focusing on the Supreme Administrative Court Judgment (112) Shang Tzu No. 255
