月旦財稅實務釋評 202505 (65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

202505 (65期)期所有篇
房屋稅與地價稅納稅義務基準日不同之背景脈絡及實務困擾【月旦時論】 The Contextual Factors and the Practical Challenge of Different Tax Liability Dates in House Tax and Land Value Tax 個人土地交易所得稅核實認列之認定法律問題分析【月旦時論】 Legal Analysis on the Verification and Recognition of Individual Land Transaction Income Tax 花蓮礦石特別稅前後法律見解之比較【月旦時論】 A Comparative Analysis of Legal Opinions before and after the Implementation of the Hualien Special Mining Tax 遺產稅中投資項目之案例研析【月旦時論】 Case Study on Investment Projects in Estate Tax 日本2024年生前贈與新制簡析【月旦時論】 An Introduction to Japan's 2024 Reform of the Gifts Inter Vivos Regime 再論稅捐徵收期間之計算(二)【月旦時論】 Further Discussion on the Calculation of the Tax Collection Period (II) 多年累積之不當得利與變動所得──最高行政法院112年上字第529號判決評釋【爭點解析】 Accumulated Unjust Enrichment and Varied Income: Comment on Supreme Administrative Court Judgment No. 529 in 2023 調高房屋標準價格及房屋現值之爭議──最高行政法院111年度上字第47號判決簡評【學習式判解評析】 A Brief Analysis of the Supreme Administrative Court's 2022 Judgment No. 47: On the Dispute Regarding the Increase in Standard Housing Prices and Current Property Value 加值型及非加值型營業稅法令函令釋示：遊戲幣交易服務按收付價款差額課徵營業稅之認定標準【函令解析】所得稅法第14條第1項第十類其他所得之案例介紹【法規解讀】 Case Study on Other Income in Article 14, Paragraph 1, Category 10 of the Income Tax Act 重要租稅法令（六則）（稅捐稽徵法令、營業稅法令、所得稅法令、實質法規）【環顧租稅要聞】

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