民國83年華航名古屋空難及88年九二一大地震產生保險制度之問題,加速了我國保險信託之發展。政府於民國85年1月26日公布施行「信託法」、並於89年7月19日公布施行「信託業法」,又行政院核定自90年7月1日起施行信託課稅之相關稅法,包括所得稅法、遺產及贈與稅法、土地稅法、平均地權條例、房屋稅條例、契稅條例及營業稅法等七項,至此,信託制度架構可謂大抵完成,為我國信託制度建立完整法律體制。 本文第三章從法律關係分析我國金錢型保險金自益信託及其優缺點並從信託之稅捐義務探討相關稅賦。第四章先探討美國保險信託,進而瞭解我國保險金信託之模式及其差異,並提出問題討論。第五章結論與建議,對於保險金信託有了一定了解後,消費者應如何評估自己需求,選擇適合自己的商品,對於結合保險與信託並保障社會、財產功能之制度,主管機關應積極介入監督、輔導,使其發揮社會救助功能,並透過不斷修法及建議,期能使我國保險金制度能如歐美等先進國家之保險信託之普及,並能真正產生其目的。 近幾年信託法、信託業法、保險法及保險業經營保險金信託業務審核及管理辦法相繼修訂及公佈,使我國保險金信託其範圍已由銀行業所銷售之保險金自益信託商品,擴大到由保險業擔任該保險金信託之受託人且無論保險金自益信託或他益信託契約皆可成立,彌補了保險金信託之功能,擴大了保險業之業務、管理等功能,使我國保險金信託更健全、更上一層樓而能與歐美先進國家漸接軌。
The insurance system in Taiwan did not reveal its own weaknesses until the happening of two unfortunate events, China’s Air’s Nagoya Air Crash in 1994 and the 921 Earthquake in 1999; both tragedies play an important role of accelerating the development of the insurance trust in Taiwan. Taiwanese government gave publicity to “The Trust Law” on January 26, 1996. Furthermore, on July 19, 2000, the Taiwanese government announced the “Trust Industry Law.” At last, the Executive Yuan proclaimed the tax laws related to the trust taxes, including the income tax law, the inheritance tax law and bestowal tax law, the land law, the bill of agrarianism, the house tax law, the deed tax law, and the sales tax law. Till then, the structure of trust system was roughly completed; the aforementioned accomplishments also successfully built up a complete trust law system. Chapter Three of the study,the researcher analyzed both the advantages and disadvantages of the self-beneficiary trust with the aspect of law; related taxes were put into discussion with the viewpoint of the tax duties of the trust. In Chapter Four, the researcher first investigated the insurance trusts in the U. S. A. Moreover, the researcher further examined the modes and differences between the insurance trust in Taiwan and the one in the U. S. A. The researcher also proposed some questions relate to the study for further discussion. Chapter Five contains the conclusion and suggestions. Having proper comprehension of the insurance trust, clients are supposed to be capable of choosing an appropriate insurance policy for themselves. Related government institutes are also supposed to take the responsibility of monitoring and assisting the insurance industry so the insurance will be able to maintain its function of being social aids. The researcher also expects that the insurance system in Taiwan will be able to function as properly as the insurance systems in other advanced countries, especially the western countries. Constant amendment to the law is one of the applicable approaches to achieve this goal. In recent years, the Taiwanese government has successively made announcements and amendments of the Trust Law, the Trust Industry Law, the Insurance Law, and Regulations of the Insurance Agents in the Insurance Trust. Those achievements have enlarged the range of the insurance trust from the banks’ self-beneficiary insurance trusts to the insurance trusts with insurance agents as trustees, including contracts of both the self-beneficiary trust and the beneficiary trust. The above-mentioned announcements of the laws has completed functions of the insurance trust, magnified the sales range and capability of management for the insurance industries. Eventually, the insurance trust in Taiwan has been more perfected. There is a general expectation of that the insurance trust in Taiwan will be as advanced as the western countries.
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