月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202402 (50期)期所有篇
論稽徵機關之證明責任及職權調查主義【月旦時論】 A Study on Burden of Proof of The National Tax Collection Authorities and The Inquisitorial Investigation
所得稅法第17條修正條文評析──論租金支出列舉扣除額改為特別扣除額之影響【月旦時論】 Analysis of Amendment to Article 17 of the Income Tax Act: The Impact of Changing Rental Expense Deductions from Itemized Deductions to Special Deductions
論第三人協力義務──保險人（於）變更要保人時可否要求先檢附證明文件？【月旦時論】 On the Third Party's Obligation to Cooperate for Taxation Purpose: Can the Insurer Require That the Change of the Insured Be Accompanied by Sporting Certificate Documents?
借名行為所得的課稅──臺北高等行政法院高等庭112年度訴字第653號判決評析【爭點解析】 Taxation of Income from Contract of Borrowing Other's Name: A Brief Analysis of Taipei High Administrative Litigation Division of High Administrative Court Judgment (112) Su Tze No.653
認列外銷佣金支出時之客觀舉證責任──最高行政法院111年度上字第126號判決【學習式判解評析】 Objective Burden of Proof in Recognizing Expenses of Export Sales Commissions: The Judgment of the Supreme Administrative Court (111) Shang Tzu No. 126
小規模營業人營業稅制對國家稅基之侵蝕【法規解讀】 Taiwan Is Now Facing an Erosion of the National Tax Base Due to the Impact of the Business Tax Systems for Small-scale Profit-seeking Enterprise
