EP03｜釋字第705號解釋-土地申報

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It's good for Insomnia

Master Hung

22 episodes

7 months ago

Trust me it is good for your insomnia

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Trust me it is good for your insomnia

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Science Fiction

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EP03｜釋字第705號解釋-土地申報

It's good for Insomnia

4 minutes

5 years ago

EP03｜釋字第705號解釋-土地申報

釋字第705號【捐贈土地申報列舉扣除額金額認定標準案】
https://bit.ly/2ZmB9wm

財政部令捐地申報列舉扣除額金額認定標準依該部核定，違憲？

財政部中華民國九十二年六月三日、九十三年五月二十一日、九十四年二月十八日、九十五年二月十五日、九十六年二月七日、九十七年一月三十日發布之台財稅字第０九二０四五二四六四號、第０九三０四五一四三二號、第０九四０四五０００七０號、第０九五０四五０七六八０號、第０九六０四五０四八五０號、第０九七０四五一０五三０號令，所釋示之捐贈列舉扣除額金額之計算依財政部核定之標準認定，以及非屬公共設施保留地且情形特殊得專案報部核定，或依土地公告現值之百分之十六計算部分，與憲法第十九條租稅法律主義不符，均應自本解釋公布之日起不予援用......

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