投資型保險有關課稅問題之研究

保險是安定社會重要的國家政策，所以對於人身保險在相關稅賦上提供優惠是多年來我國相關稅法的立法原則。由於自民國81年起台灣的定存利率持續下滑，80年代共同基金受到消費者的青睞，且有鑑於日本及美國壽險發展的經驗。民國90年保險法修正，正式開放投資型保險的業務。投資型保險商品畢竟有連結投資的部份與傳統型保險有顯著的不同，且問世以來，是否課徵所得稅及遺產稅，一直爭議不斷，事實上投資型保險給付如何課稅，早已引起行政院金融監督管理委員會保險局與財政部賦稅署兩個主管機關有不同的主張，政府各部門的不一致看法，卻讓納稅人無所適從。終於在民國98年11月6日核釋「所得稅法」第4條有關保險免稅條款及第88條所得扣繳渉及有關個人投資型保險所得課稅相關規定。本研究即在就投資型保險相關稅法之規定，且針對不同立法之觀點及各方專家之專業見解整理、分析、歸納及探討。並加以釐清投資型保險的本質及課稅的適法性，希望借此拋磚引玉，讓大家對投資型保險在稅賦上有更多不同角度的認識，讓未來的租稅可以更加的公平且兼顧金融市場及社會保險的發展。基於「實質課稅」及「租稅公平」原則，相較於直接投資於其他金融商品，投資型保險確實有課稅之必要。但基於「協助產業發展」及「彌補國家社會公福利之不足」，給予投資型保險適當的免稅優惠實屬必要。惟應確實考量整體國家經濟之發展、租稅環境及民眾風險意識並重新修正法令，真正賦予課稅法源及適當的課稅負擔。

關鍵字

投資型保險；列舉扣除；遺產總額；實質課稅原則

並列摘要

Insurance plays an integral role in social security and economics stabilization ; therefore, providing tax and levy benefits to life insurance is the legislative policy that has not been changed for years. Due to gradual decline in interest rates for time deposit since 1992, consumers have grown to favor 1980s’ mutual funds ; similar growth in life insurance policies were found in both Japan and the United States. Revised in 2001, the Insurance Act were amended to officially open for the business of investment-linked insurance. Investment-linked insurance products are significantly different from traditional insurance in nature. Whether it’s income is exempted from income tax and estate tax has been a topic of dispute since it’s introduction. In fact, both Insurance Bureau of Financial Supervisory Commission and Taxation Agency of Ministry of Finance, had different opinions over the matters that left tax payers puzzled. Finally, interpretations over Article 4 of the Income Tax Law concerning the tax exemption in insurance and Article 88 regarding personal income tax withholding from investment-linked insurance were released on November 6, 2009. This study aims to analyze various professional opinions regarding the tax amendments to investment-linked insurance. and to clarify it’s legitimacy. Hopefully this study can act as a reference to help people understand the different approaches to taxation in investment-linked insurance products and as well as a foundation to bring further fairness and efficiency in current taxation system. Based on the principals of “Substantive Taxation” and “Tax Equity”, investment-linked insurance products should be taxed comparing to direct investment in other financial products. However, in order to assist industrial development and compensate for inadequate civil welfare, it is also necessary to provide proper tax provision for investment-linked insurance. Only through careful consideration in the overall economics, tax environment, public risk awareness, can amend the regulation to truly reflect fair tax burden and tax benefit entitlement.

並列關鍵字

Investment-Linked Insurance ； Itemized Deductions ； Gross Estate ； Substantive Taxation Principle

參考文獻

馮郁琇(民97)。人身保險給付之免稅範圍與租稅規避之研究。中原大學財經法律研究所碩士論文，未出版，桃園縣。

胡峰賓、郭麗萍(民94)。投資型保險之投資屬性對現行法律規範之衝擊。法令月刊，第 56 卷第 7 期，頁64、66。

黃劍銘(民98)。投資型保險稅捐問題之研究-以保險人之給付為核心。台灣大學社會科學院國家發展研究所碩士論文，未出版，台北市。

趙彥強(民98)。結構型商品課稅爭議之研究-以個人投資收益為中心。台灣大學法律學研究所碩士論文，未出版，台北市。

Christopher S. Petito, Variable Annuities & Variable Life Insurance Ragulation, PLIREF-VARAN(2009) s 2:3.5, 2-41 § 2:3.5.

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投資型保險有關課稅問題之研究

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