遺產及贈與稅抵繳相關問題之探討

遺產稅其稅制目的除增加財政收入外，尚肩負平均社會財富、改善所得分配功能，課徵遺產稅有其必要性。國內有關遺產稅文獻較少，除資料取得不易因素外，遺產稅稅收占稅課收人比重相對偏低，因此也較不受一般人們重視。本論文以「遺產及贈與稅抵繳相關問題之探討」為題，主要研究我國遺產及贈與稅徵收作業上，有關土地捐贈及實物抵繳之議題，並遺產贈與稅率以發展經濟為由改採10%單一稅率，雖有利租稅中立性，卻造成所得重分配惡化，貧富差距日益擴大，為落實量能課稅原則，因此，對於現行土地捐贈及實物抵繳不合理或不周延之處，本文建議未來修正方向供相關機關參考：希望透過修法程序，授權由相關機關以命令明定土地之估價標準及相關作業辦法，考量改善實物捐贈之缺失，並配合修訂相關法令，以落實租稅法律主義。

關鍵字

遺產及贈與稅,土地捐贈,租稅法律主義,量能課稅

並列摘要

In addition to its estate and gift tax purposes to increase government revenue, it further burden to equalize social wealth and improve income distribution function. Therefore, the estate and gift tax is still necessary to be existed in our society. The literature about the estate and gift tax is much rare. Not only the relevant information is difficult to obtain, but also the estate and gift tax only accounted for the relatively low proportion of income tax, people usually doesn’t pay much attention on this issues. In this paper, named the title of “A Study of the Estate and Gift Tax Issues", the main research topics will focus on how the land and in-kind donations to offset the relevant estate and gift tax. Owing to the economic development demand, we found that although estate and gift tax rates shift to 10 % flat tax to achieve favorable tax neutrality, it still caused the negative effect of redistribution deterioration and widened wealth gap .In order to subject to ”The Ability to Pay Principle” and revise the current unreasonable tax law about offset of land donations and in-kind donations ,we suggest some possible improve directions for the future rule amending reference as below: By revising rules, executive authorities have the right to decide the valuation standards of the land to improve the shortcoming of in-kind donations . Further, to amend the relevant tax law, it can be much more in accord with the tax law doctrine.