月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202412 (60期)期所有篇
謎之門首──探討稅捐文書寄存送達爭議案例及訴訟途徑【月旦時論】 The Puzzling Door: Discussion on How to Properly Leave Documents Where Mail Service Is Intended to Be Executed and How the Recipient Can File an Administrative Litigation
個人虛擬貨幣交易課稅實務評析【月旦時論】 Analysis of Taxation Practices for Individual Cryptocurrency Transactions
工業用地適用地價稅優惠稅率要件解析——以最高行政法院113年度上字第286號判決為例【月旦時論】 Analysis of the Requirements for Preferential Land Value Tax Rates Applicable to Industrial Land: Comment on Supreme Administrative Court Judgment 113 Shang-Tzu No. 286
平抑囤房炒房應從遺產稅與利率著手【月旦時論】 To Curb Housing Speculation and Hoarding, Should Focus on Estate Tax and Interest Rate
論建物虛坪之登記問題【月旦時論】 A Brief Discussion on the Virtual Square Footage of Buildings
論地價稅租稅減免之認定應符合實質課稅原則──以臺北高等行政法院高等庭112年度訴字第14號判決為中心【學習式判解評析】 The Substantive Taxation Principle in Reduction and Exemption of Land Value Tax: A Case Study of High Administrative Litigation Division of Taipei High Administrative Court Judgement in 112, Case No. Su Tze 14
娛樂稅新制全面上路──消費者與業者該如何應對票價、稅率雙雙變動？【法規解讀】 Entertainment Tax Reform in Full Effect: How Should Consumers and Businesses Respond to Changes in Ticket Prices and Tax Rates?
