不動產信託有關課稅問題之研究

A Study of Taxation on Real Estate Trusts in the ROC

張正毅(Cheng-Yi Chang)

指導教授 ： 莊義雄

長榮大學/管理學院/經營管理研究所(博)/碩士(2006年)

https://doi.org/10.6833/CJCU.2006.00018

摘要

自政府於民國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。
惟因新稅法的實行，相關可能發生的問題雖於訂定法規時，學者、專家、官員、立法委員均予以充分討論，但仍有些許於實務發生時的爭議與問題，本研究綜合文獻與專家之意見，提供若干建議，例如：
1.建議增訂信託法第四條第四項公示方法為「無法公示之財產須於信託成立之次日起三十日內至法院辦理公證，逾期未公證者，不得對抗第三人。」以解決保障債權及課稅客體認定上之困難，以免造成徵納雙方爭執。
2.於信託法第七章增訂私益信託之信託存續期間以二十年為上限。
3.遺贈稅法新增第六條之一「遺囑成立之信託，因可歸責於受益人之事由而增加遺產稅者，就其享有之信託財產負繳納之義務。受託人有前項事由者亦同。」
4.他益信託受益人不特定或尚未存在時，贈與行為實未完成，財政部於九十四年三月三十日發布解釋令予以限縮「受益人不特定或尚未存在者」之定義，擬建議將規範受益人不特定或尚未存在之相關稅法修正。
提供有關單位就該等問題予以釐清與修正，希能推展符合正義公允不動產信託稅制，應給予納稅義務人個人有效的主觀權利保護，並實現課稅之客觀合法性以及課稅平等，以維護公共利益。
由於信託稅法相關條例施行期間甚短，相關實務案例為數不多，惟金融控股公司結合壽險業務、金融商品業務之特性，積極推出信託理財或保險商品，其種類繁多且內容差異性大。在此信託理財風潮下，如何將信託稅制運用在多樣化之信託商品與契約中，以維民眾最大利益與國家租稅公平，尚待學界、有關機關與法界依實務案例深入剖析與檢討，茲建議後續研究者宜多方蒐集實務案例、法院裁判要旨、學者意見與稽徵機關之見解等，逐一探究，俾能健全我國信託稅制，並維租稅公平。

關鍵字

信託財產 ； 自益信託 ； 他益信託 ； 不動產信託 ； 信託課稅 ； 信託存續期間

並列摘要

“Trust Act” was promulgated by the government into enforcement on January 26, 1996 and the “Trust Business Law” was further put into enforcement on July 19, 2000. To help assure sound and comprehensive legal authority, the Executive Yuan (the Cabinet) has enforced the Trust-oriented taxation laws, notably Income Tax Act, Estate and Gift Tax Act, Land Tax Act, House Tax Statute, Deed Tax Statute as well as VAT Law, seven in total since July 1, 2001. Now, the frameworks of the trust systems have been roughly completed.
Despite fully discussed relevant potential problems by the scholars, experts, officers, legislative committee members, still have some disputes and problems while taking place in practice, this research draws a conclusion to collect comprehensive documents and the experts’ suggestions, intends to submit propositions, for examples:
1. It proposes to revise Trust Law article 4 the fourth announcement method for ' must since next day of what trust is established within 30 day notarizes court in property of announcement, if overdue persons who have not notarized, can't oppose the third person.' which ensure creditors’ rights and solve the difficulty of asserting taxation objects, so that avoid disputes within both sides.
2. It proposes to revise the period of personal profit trust no longer than 20 years as upper limitation in chapter seven of Trust Law.
3. It proposes to newly increase gift and estate tax law article sixth-one of 'trust that the testament is established, persons who increase the legacy tax because of can attribute to the beneficiary's origin of an incident, should have the obligation to pay on its trust property enjoyed. The person who has origin of an incident of preceding paragraphs of the trustee is also same.
4.The trust’s beneficiary is not specific or of existence, the behavior of gifting is fulfilled , Ministry of Finance releases declaratory statutes that restricts definition of ' beneficiary is not specific or of existence ' in March 30 2005. It proposes to revise tax laws about the rule of trust taxation when the trust’s beneficiary is not specific or of existence.
The research hopes authorities to distinguish and revise these problems. This research also hopes to promote just and sound real estate tax system, to protect effectively tax payers’ rights, and accomplishes circumstances that levy taxes for legitimacy and the taxation equality.
Because the period of the relevant regulations of tax law of trust when implemented are very short , the relevant practice case is few, but the financial holding company combines the business of the life insurance, the characteristic financial goods business, introducing the trust financing or insurance goods actively. It would be a big issue how to use the trust tax system in diversified trust goods and agreement in order to link people's biggest interests and national tax fair for educational circles and relevant originations. After this research, I hope follow-up researchers could collect practice cases, court's judgments main ideas, scholars’ suggestions and the opinion of the organ etc. in many ways, probe into one by one, in order to perfect the tax system of trust of our country.

並列關鍵字

Trust property ； trust ； trust of benefit and benefit of he since ； real estate trust ； trust levy taxs ； trust check when continuing

參考文獻

15、王文宇(民85)。信託法原理與商業信託業法制。國立台灣大學法學論叢，第二十九卷第二期，頁309-416。

27、李素蘭(民92)。我國信託行為課稅實務探討。私立中原大學會計系研究所碩士論文，未出版，桃園縣。

59、遺產及贈與稅法(民91)。

16、王文宇(民89)。信託法原理與商業信託業法制。月旦法學雜誌，第六十五期，頁24-35。

63、謝哲勝(民89)。信託法之起源與發展。國立中正大學法學集刊，第三期，頁147-162。