信託對於財產管理及租稅規畫之運用研究

在信託法、信託業法及信託相關稅法立法完成後，我國信託相關之法制環境初步已告確立。惟一般人對於信託的認識及信託的精神與社會功能，似乎仍甚為有限，顯然信託仍未被普遍使用，其功能尚未發揮，亦未見政府有任何具體措施以推廣信託之運用。　　本文著重於信託對財產管理及租稅規畫之實務應用研究。台灣現行信託制度於實務上可運用之方式及其可達成之目的，包括運用信託達成財產管理之目的、運用信託解決遺產贈與無法解決之問題、運用公益信託解決財團法人所衍生之問題、運用信託達到租稅規畫之目的、運用員工持股信託達到公司與員工共創價值之目的、運用員工分紅持股信託達到鎖股及留住人才之目的、運用保險金信託達到照顧特定人之目的、運用信託達到資產保全之目的、運用信託解決名義股東之問題及運用信託解決公職人員財產管理之問題。　　本文以案例探討信託之實務運用，包括涉及持有大額不動產之規畫、家族持股集中之規畫、技術團隊持股之規畫及從事公益慈善事業之規畫。分析每一個案例之背景資料可能面臨之問題、執行規畫前應考量之因素及具體規畫建議，以供參酌。　　我國信託實務運作之期間尚短，各項法令函釋難免未臻完備。本文就現行信託實務所衍生之問題提出討論，並徵詢部分專家之意見，期能對未來信託之推廣有所助益。關鍵字：信託、財產管理、租稅規畫

關鍵字

信託；租稅規畫；財產管理

並列摘要

Graduate Institute of Accounting National Taiwan University Name : Kuo, Tsung-Ming Adviser : Lin, Suming, Ph.D., CPA Title : A Study on The Practices of Wealth Management and Tax Planning in A Trust Perspective Month/ Year : June, 2004 Since the enactment of Law of Trust, Law of Trust Industry Act, and other related Tax Laws, it is believed that Taiwan’s regulatory environment regarding trust businesses has been established at the preliminary stage. However, it appears that the general public has not yet fully comprehended the fundamental and social functions of a trust, resulting in discouraged development of recent trust businesses. Furthermore, the government has not provided specific measures or a set of fair rules on operation of trust businesses. The purpose of this thesis is to examine and analyze the practices of wealth management and tax planning in a trust perspective. The current Taiwan trust system operates and aims at achieving the following goals, including the use of trust to achieve wealth management, the use of trust to resolve gifts/estates issues, the use of charitable trust to resolve relevant issues of corporate juridical persons, the use of trust to achieve better tax planning, the use of employee stock ownership trust to create value-added activities for both employees and company, the use of employee stock bonus ownership trust to retain talents and motivate employees, the use of life insurance trust to take care of specific persons, the use of trust to assure the custody of properties, and the use of trust to resolve the wealth management issues on employees of public services. This thesis probes into the practices of trust, including the planning of holding huge amounts of real estates, the planning of family stock holding, the planning of stock holding of technical team, and the planning for engaging in charitable businesses. This thesis analyzes background information, potential issues, and factors for consideration of four cases and ultimately proposes concrete suggestions. Taiwan’s trust practice is still in the early stage and regulations and principles are not complete. This research discusses relevant practical trust issues and consults with experts in the trust industry. Hopefully this research would benefit the future of trust operations. Keywords: Trust、Wealth Management、Tax Planning