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題名 | 機關團體出售參與都更後取得房地稅務問題探討=Brief Discussion on Tax Issues Related to Sale of Land and Buildings by Institutions (Organizations) Where the Land and Buildings Were Acquired after Participating in Urban Renewal Plans |
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作者 | 楊淑卿; Yang, Shu-ching; |
期刊 | 月旦財稅實務釋評 |
出版日期 | 20211100 |
卷期 | 23 2021.11[民110.11] |
頁次 | 頁42-47 |
分類號 | 567.01 |
語文 | chi |
關鍵詞 | 出售參與都更後取得房地; 房地合一稅制2.0; 都市更新; 機關團體; 營業人身分轉換; |