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03 September 2021
中山普萊通訊2021-0903

稅務新聞 110-0903

  1. 市地重劃稅案 還了清白。
  2. 兩屋打通課地價稅 可合併用自宅優惠。
  3. 企業換股併購 不利處分撤銷。
  4. 被繼承人死亡前2年贈與近親之財產,應併入遺產總額課稅。
  5. 營業人銷售商品之標價應內含營業稅並主動開立發票。
  6. 無償替人清償債務,不問雙方有無贈與意思合致,都要課贈與稅。

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