月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
202504 (64期)期所有篇
AI系統涉及稅務的數個影響面向──探討稅務身分、稅務管理與市場導向的稅制改革【月旦時論】 Several Tax-Related Perspectives of AI Systems: A Preliminary Study of Tax Identity, Tax Administration, and Market-Oriented Tax Reform
再論稅捐徵收期間之計算(一)【月旦時論】 Further Discussion on the Calculation of the Tax Collection Period (I)
營利事業適用盈虧互抵是否需如期納稅？──從最高行政法院109年度上字第632號判決觀近期財政部函釋【月旦時論】 Do Profit-Seeking Enterprises Need to Pay Taxes on Time When Applying Loss Offsets? A Review of Supreme Administrative Court Judgment No. 632 (Year 109) and Recent Interpretations by the Ministry of Finance
受監護宣告前財產被他人侵奪的課稅爭議問題──最高行政法院107年度判字第7號判決評析【月旦時論】 Taxation Disputes Concerning the Misappropriation of Assets Prior to the Commencement of Guardianship: Commentary on Supreme Administrative Court Judgment No. 7, 2018
股權轉持之稅捐規避與股權回復行為──評釋最高行政法院111年度上字第848號判決【月旦時論】 Tax Avoidance of Layered Offshore Shareholding Structure and the Rectification Actions by Taxpayers: Commentary on Supreme Administrative Court Judgment No. 848 of 2022
自用住宅用地之土地增值稅審核應兼顧實質課稅【月旦時論】 The Review of Land Value-Added Tax for Self-Use Residential Land Should Take into Substantive Taxation
因農地不得共有而借名登記之課稅爭議(二)──以最高行政法院109年度上字第571號判決為核心【月旦時論】 Taxation Disputes of Borrowing Other's Name for Agricultural Land shall Not Be Shared (II): Focusing on the Administrative Judgment of Supreme Administrative Court (109) Shang-Zi No. 571
死亡前2年贈與特定繼承人，其他繼承人無須負擔遺產稅納稅義務【爭點解析】 If a Specific Heir Receives a Gift Within Two Years before the Decedent’s Death, Other Heirs Are Not Required to Bear Any Estate Tax Obligations
論租稅規避下實質課稅原則調整及裁罰──評最高行政法院112年度上字第275號判決【學習式判解評析】 Review the Adjustment of the Principle of Substantive Taxation Principles and Penalties under Tax Avoidance: Comment on the Supreme Administrative Court's Judgment No. 275 in 2023
受贈人負繳納贈與稅義務無財產尚未徵起可續向贈與人執行──解析財政部90年12月14日台財稅字第0900457044號函【法規解讀】 When Donee (Without Properties) with Tax Paid Duty, Administrative Enforcement Agency Can Enforce Remaining Tax by Donor—From the Ministry of Finance: Administrative Rule No. 0900457044 Dated December 14, 2001
