標籤: 彰化會計師

• 『交通用地』不可以免徵土地增值稅﹗

  https://lechun.webnode.tw/news/%e3%80%8e%e4%ba%a4%e9%80%9a%e7%94%a8%e5%9c%b0%e3%80%8f%e4%b8%8d%e5%8f%af%e4%bb%a5%e5%85%8d%e5%be%b5%e5%9c%9f%e5%9c%b0%e5%a2%9e%e5%80%bc%e7%a8%85%ef%b9%97/

• 代位繼承與拋棄繼承之遺產稅扣除額不同

  https://lechun.webnode.tw/news/%e4%bb%a3%e4%bd%8d%e7%b9%bc%e6%89%bf%e8%88%87%e6%8b%8b%e6%a3%84%e7%b9%bc%e6%89%bf%e4%b9%8b%e9%81%ba%e7%94%a2%e7%a8%85%e6%89%a3%e9%99%a4%e9%a1%8d%e4%b8%8d%e5%90%8c/

• 原適用地價稅自用住宅用地之稅率，若戶籍遷出再遷入者，仍需重新提出申請，才可再適用優惠稅率

  https://lechun.webnode.tw/news/%e5%8e%9f%e9%81%a9%e7%94%a8%e5%9c%b0%e5%83%b9%e7%a8%85%e8%87%aa%e7%94%a8%e4%bd%8f%e5%ae%85%e7%94%a8%e5%9c%b0%e4%b9%8b%e7%a8%85%e7%8e%87%ef%bc%8c%e8%8b%a5%e6%88%b6%e7%b1%8d%e9%81%b7%e5%87%ba%e5%86%8d%e9%81%b7%e5%85%a5%e8%80%85%ef%bc%8c/

• 娛樂稅是輕稅重罰，提供娛樂設施供人娛樂的業者，應辦理代徵手續，以免受罰！

  https://lechun.webnode.tw/news/%e5%a8%9b%e6%a8%82%e7%a8%85%e6%98%af%e8%bc%95%e7%a8%85%e9%87%8d%e7%bd%b0%ef%bc%8c%e6%8f%90%e4%be%9b%e5%a8%9b%e6%a8%82%e8%a8%ad%e6%96%bd%e4%be%9b%e4%ba%ba%e5%a8%9b%e6%a8%82%e7%9a%84%e6%a5%ad%e8%80%85%ef%bc%8c%e6%87%89%e8%be%a6%e7%90%86/

• 檢舉逃漏國稅請逕洽國稅局並檢附具體事證

  https://lechun.webnode.tw/news/%e6%aa%a2%e8%88%89%e9%80%83%e6%bc%8f%e5%9c%8b%e7%a8%85%e8%ab%8b%e9%80%95%e6%b4%bd%e5%9c%8b%e7%a8%85%e5%b1%80%e4%b8%a6%e6%aa%a2%e9%99%84%e5%85%b7%e9%ab%94%e4%ba%8b%e8%ad%89/

• 統一發票轉供他人使用，於1年內自動報備達3次以上者，無免罰規定之適用。

  https://lechun.webnode.tw/news/%e7%b5%b1%e4%b8%80%e7%99%bc%e7%a5%a8%e8%bd%89%e4%be%9b%e4%bb%96%e4%ba%ba%e4%bd%bf%e7%94%a8%ef%bc%8c%e6%96%bc1%e5%b9%b4%e5%85%a7%e8%87%aa%e5%8b%95%e5%a0%b1%e5%82%99%e9%81%943%e6%ac%a1%e4%bb%a5%e4%b8%8a%e8%80%85%ef%bc%8c%e7%84%a1%e5%85%8d/

• 105年度各類所得扣繳暨免扣繳憑單及股利憑單申報期

  https://lechun.webnode.tw/news/a105%e5%b9%b4%e5%ba%a6%e5%90%84%e9%a1%9e%e6%89%80%e5%be%97%e6%89%a3%e7%b9%b3%e6%9a%a8%e5%85%8d%e6%89%a3%e7%b9%b3%e6%86%91%e5%96%ae%e5%8f%8a%e8%82%a1%e5%88%a9%e6%86%91%e5%96%ae%e7%94%b3%e5%a0%b1%e6%9c%9f/