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月旦財稅實務釋評
Angle Review of Finance and Taxation Practices |
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| 202609 (81期)期所有篇 |
- AI驅動財稅轉型──從治理框架到賦能實踐 AI-Driven Finance and Tax Transformation: From Governance Frameworks to Empowered Practice
- AI晶片產業股「四貸同堂」下，對房市的衝擊及對策 The Impacts and Countermeasures on the Housing Market under the "Four-Facet Financing" Phenomenon in Stock Investment
- 從證交所雙指引看穩定幣與加密貨幣之金融監理演進 The Evolution of Financial Regulation for Stablecoins and Cryptocurrencies: Insights from the TWSE's Dual Guidelines
- 穩定幣交易會計處理與加密貨幣內部控制之解析──從兩大指引觀察上市（櫃）公司之治理因應 Accounting Treatment of Stablecoin Transactions and Internal Controls over Cryptocurrency Holdings: Governance Implications for Taiwan Listed and OTC Companies under Two New Guidelines
- 企業併購法產業控股公司緩課新制之立法解析與房地合一稅適用爭議 Legislative Analysis of the New Tax Deferral Mechanism for Industry Holding Companies and Its Interaction with Taiwan's Integrated House and Land Income Tax System
- 房地合一稅新制連續繼承爭議──評析最高行政法院115年度上字第35號判決 Successive Inheritance Disputes under the Tax on the Income Derived from Transactions of House and Land: A Comment on the Judgment of Supreme Administrative Court (115) Shang Zi No. 35
- 中央政策不應「授權」而犧牲地方稅收 The Central Government Should Not Use Policy Authorization as a Means to Sacrifice Local Tax Revenues
- 個人綜合所得稅函令釋示：身心障礙者醫療輔具支出列舉扣除額納入「租賃費」
- 機關團體與營利事業現行課稅制度規範比較 A Comparison of Current Taxation Systems for Educational, Cultural, Public Welfare and Charitable Organizations or Institutions, and Profit-Seeking Enterprises
- 重要租稅法令（三則）（所得稅法令、貨物稅法令）
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