| Summary: | 碩士 === 國立中正大學 === 法律學系碩士在職專班 === 107 === I work in taxation bureau where is in contact with the people directly. In the process of auditing income tax, I often wonder about whether the identification of the types of income obtained by different transaction types is true or not. Article 14 of the Income Tax Law separates income into ten types. For the taxation authority, the results of identification of the income category and the income tax are the termination of the cases; for taxpayers,the negative influence of the income recognition and income tax may not only affect the use of funds by the taxpayers' financial plan, but may even affect his family and career planning as well. Therefore, I hope to analyze the cases of different types of income from selling real estates which is registered under other person's name, and hope to summarize a certain category in different cases, so that the income of selling that kind of real estates can be well-defined even in different types of transactions.
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