月旦財稅實務釋評 202401 (49期)- 元照出版, 月旦知識庫

	月旦財稅實務釋評 Angle Review of Finance and Taxation Practices

202401 (49期)期所有篇
全球反避稅白熱化BEPS 2.0支柱2──我國政府的因應之道【月旦時論】 Intensification of Global Anti-Tax Avoidance: How the Taiwan Government Responds to BEPS 2.0 Pillar 2 土地先購後售申請退還土地增值稅與戶籍登記法律問題分析【月旦時論】 Legal Analysis of Land Increment Value Tax Refunds and Household Registration for Land Purchase and Sale 從房市控管析論預售屋履約擔保【月旦時論】 Analysis on Presale House Performance Guarantee from Real Estate Market Control 取得、開立虛設行號發票的刑事責任【月旦時論】 Criminal Liability of Getting and Issuing Invoice of Dummy Company 中國大陸臺商退場，股東當心遭追稅【月旦時論】 Taiwanese Investors' Divestment from Mainland China: Shareholders, Beware of Potential Tax Pursuit 小規模營業人導入行動支付適用租稅優惠之評析【月旦時論】 An Analysis of Small-Scale Business Entities Introducing Mobile Payment of Applicable Tax Incentives 遲延給付利息賠償之所得稅課稅檢討──最高行政法院110年度判字第112號判決評析【爭點解析】 Research on Income Taxation of Default Interest: Comment on the Supreme Administrative Court Judgment No. 112 in 2021 數位經濟與稅捐高權──以最高行政法院107年度判字第199號判決評析稅捐規避【學習式判解評析】 Taxing Power vs. Digital Economy: Comment on Tax Avoidance Based on Supreme Administrative Court Judgment No. 199 of 2018 所得稅法函令釋示：個人交易因連續繼承或受遺贈取得之房屋、土地，其持有期間計算規定【函令解析】貨物稅條例第2條第1項第5款規定解析【法規解讀】 Analysis of Article2, Item 1, Paragraph 5 of the Commodity Tax Act 重要租稅法令（六則）（營業稅法令、貨物稅法令）【環顧租稅要聞】

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