理柏財經稅務包
廖軒晟律師及財經分析師以AI英文解析最新經濟學人的內容和稅務判決更新 Powered by Firstory Hosting
| Publishes | Weekly | Episodes | 13 | Founded | 4 years ago |
|---|---|---|---|---|---|
| Language |  Korean | Categories | EntrepreneurshipInvestingBusiness | ||
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本集討論關於營利事業以經營團隊所擁有專門技術作價，如未取得專利權，形式上即不屬於所得稅法第 60 條無形資產之範圍分析
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本集討論其未據實申報致逃漏進口稅、貨物稅及營業稅，構成海關緝私條例第37條第1項第4款、貨物稅條例第32條第10款及營業稅法第51條第7款規定情事，是併合處罰還是一事不二罰?
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本集討論犯罪所得，不問成本、利潤，均應沒收（不含已退還予廠商部分），即採總額原則／不應扣除成本
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本集討論行政救濟不利益變更禁止之原則適用並在判決中體現
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本集討論台灣宇博數位服務股份有限公司在台灣是否為Uber APP網路叫車平台的實際勞務銷售人
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本集討論依人民團體法規定核准設立之全國性社會團體，是否非依商業團體法或工業團體法成立之團體，而屬營業稅法第6條第2款規定之非以營利為目的之營業人，因此無同法第8條第1項第11款免稅規定及統一發票使用辦法第4條第18款免用或免開統一發票規定之適用?及行政機關未具體說明「系爭違章行為」，何以應處前揭「倍數參考表」規定之最高罰鍰，可認為不行使法規授與之裁量權，是否有裁量怠惰之違法?
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本判決涉及外幣匯率選擇權衍生性金融商品交易損失得於發生當年度分別列報為非營業收益或非營業損失，而不得依所得稅法第38條規定予以剔除。
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Key Facts
Chart Rankings
How this podcast ranks in the Apple Podcasts, Spotify and YouTube charts.
Apple Podcasts | #21 |  Taiwan/Business/Entrepreneurship |
Apple Podcasts | #238 | Taiwan/Business |
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Audience Metrics
Listeners, social reach, demographics and more for this podcast.
| Gender Skew | Location | Interests | |||
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| Professions | Age Range | Household Income | |||
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理柏財經稅務包 launched 4 years ago and published 13 episodes to date. You can find more information about this podcast including rankings, audience demographics and engagement in our podcast database.
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