- 學位論文
高資產族群理財節稅規劃之策略
The Financial and tax saving Planning Strategies of High Asset Group
摘要
依據國內稅法高資產人士的資產面臨高額稅負的問題，所以在高資產人士財富管理過程中，租稅規劃成為重要的理財議題。業界從事理財服務的專業人士，包含會計師或財務顧問，都會幫客戶規劃以成立公司的方式持有個人資產，以達節稅目的。 本文結合租稅規劃的實務與個案研究，探討高資產人士並分為三大族群：科技新貴、台商、傳統高資產人士；再個別討論其族群合適的節稅規劃，個人資產法人化之租稅規劃，具體內容如高資產人士之資產管理與稅法規範、運用設立投資公司與不動產公司法人化之模式分析、境外公司與境外帳戶之設立與運用以及信託在於資產規劃架構中之運用。本文以將高資產族群分為三大族群方式來分析以設立投資公司、不動產公司及境外公司或其他理財規劃之節稅效益。 研究結論發現，高資產人士所面臨高額稅負的問題，在運用法人化模式規劃後，實質會產生合法節稅之效益。為了符合國際稅法趨勢以及因應法令變遷，端賴專業人士的協助方得以完成高資產人士資產的管理及合法節稅。
關鍵字
節稅規劃並列摘要
High net worth individuals usually face high taxation rate, hence tax saving plans are important when managing their assets. The professionals engaged in wealth management, such as accountants or financial advisers, usually set up shell companies to hold the assets of those high net worth individuals in order to achieve goals in tax saving. This article covers tax saving plans as well as case studies. It explores tax planning using shell companies which covers: tax regulations and asset management of high net worth individuals, analysis for investment shell company vs. real estate shell company; establishment and management of off-shore companies and off-shore accounts as well as using trust accounts in the framework for asset management. Lastly, an analysis is performed on tax planning for creating a shell investment company, a real estate company and an off-shore company. In conclusion, by implementing shell companies in order to create tax efficiency is in line with international tax trend. With the assistance from the professionals, the high net worth individuals are able to efficiently management their assets and advance their tax planning legitimately.