人身保險給付之免稅範圍與租稅規避之研究

A Study on Tax Avoidance By Means of The Life Insurance Pays Duty-Free Scope

馮郁琇(Yu-Hsiu Feng)

指導教授 ： 盛子龍

中原大學/商學院/財經法律研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900206

摘要

本論文以「人身保險給付之免稅範圍與租稅規避之研究」為題，主要研究納稅義務人運用人身保險給付之免稅規定作為租稅規劃之議題，共分為五章。以下就各章內容大約說明：

第一章 緒論
包括研究動機、目的、範圍、方法與限制及論文架構。

第二章 人身保險基本概念及我國人身保險賦稅之相關規範
本章首先介紹人身保險之基本概念，次由探討所得稅、遺產稅及贈與稅之關聯性與受益權之本質，藉此理解我國相關人身保險給付免稅或課稅之理由，進而介紹我國相關賦稅規定。另外，政府為達成各種政策目標而訂定免稅條款，固然各有其立法理由，惟免稅與否，不但關係納稅義務人的權益，並且牽連各種不同的影響，故有關我國人身保險給付免稅制度之問題，則有討論之空間。

第三章 傳統人身保險給付之免稅範圍與租稅規避
我國對於人身保險給付訂定相當多的免稅規定，造成高所得者利用生前投保鉅額保險方式，移轉財產予下一代，扭曲社會財富結構，並違反量能課稅原則，在稽徵實務上對於保險給付是否課稅常發生頗多爭議。本章首先整理租稅規避相關概念，次就稽徵實務上因傳統人身保險給付之免稅而發生課稅爭議案例加以討論。
另外，由於人身保險兼具保障與退休理財之特性，並可彌補政府社會福利政策之不足，過去政府為鼓勵民眾購買壽險，以達社會政策目的，在稅法上提供雙重之優惠待遇。然隨經濟發展及民眾風險意識提高，保險觀念之普及化，目前給予保險之雙重租稅優惠應有隨保險環境變遷予以檢討之必要，本章續將介紹英、美兩國人身保險之各項給付課稅規定，以便與我國現行人身保險之相關賦稅規定作一對照，並對現行人身保險課稅制度提出討論與建議。

第四章 投資型保險與租稅規避
投資型保險兼具危險保障及投資性質，迥異於傳統人身保險。目前對於投資型保險隱藏在保單中的大筆投資金額，未來領回時，是屬於免稅的「保險給付」或應稅的「投資收入」至今仍無定論，這些情況，讓欲利用保險節稅的民眾或保險銷售人員皆相當困擾，因此針對投資型保險是否課稅即具有討論的空間。投資型保險是否課稅之爭議，除了涉及人民是否可以以此作為避稅手段外，同時亦涉及保險業者是否得以此作為推銷保險之手段。本章將參酌英、美兩國家投資型保險相關課稅規定，以探求國內投資型保險應否課稅及如何課稅之問題。

第五章 結論與建議
就本研究之結果與建議，以要點式說明與論述。

關鍵字

人身保險 ； 租稅規避 ； 投資型保險 ； 實質課稅 ； 遺產及贈與稅

並列摘要

The aim of thesis focus on the Life Insurance Pays Research of the Duty-Free Scope and Tax Avoidance, the main research taxpayer uses the life insurance pays duty-free regulation as the topic of planning of the tax. This thesis can be grouped into five chapters.

Chapter Ⅰ Introduction
This chapter is the introduction, prove to research motive and purpose, research range, method and thesis structure.

Chapter Ⅱ The basic conception of the life insurance and life insurance of our country are correlated with to levy and stipulate
This chapter introduces the basic conception of the life insurance at first, essence probed into income tax, legacy tax and related and benefited right of gifting the tax once, understand by this that pays the duty-free levying taxes reason in relevant life insurance of our country, and then recommend our country to be correlated with composing the regulation of taxes. In addition, the government stipulates the duty-free clause in order to reach various kinds of policy goals, no doubt each have its legislative reasons, only duty-free or not, not only concern the taxpayer's rights and interests, and involve all kinds of influence, so pay the question of the duty-free system about the life insurance of our country, there is space discussed.

Chapter Ⅲ Traditional life insurance pay tax-free scope and the tax avoidance
Regulation that our country pays quite a lot of favors of stipulating and levies to the life insurance, cause the high income taxpayer to utilize insuring for hard iron volume in order to reach the purpose to transfer my future generation of the property before death, the basic principle that can levy taxes in amount of tax violated, and cause dispute in checking the practice of seeking. Chapter this put in order tax evade relevant concept, time is it levy because of traditional tax-free that life insurance pay the dispute case is discussed to happen at practice at first.
In addition, because the life insurance ensures the characteristic with the retired financing, and can remedy the deficiency of government's social welfare policy, the government, in order to encourage the people to buy the life insurance, to reach the social policy purpose in the past, offer the double preferential treatment on the tax law. But as economic development and people's sense of risk improve, the popularization of the idea of the insurance, there should be necessity of making a self-criticism with the environmental changes of the insurance to offer the double tax favor of the insurance at present, this chapter continues introducing several of the life insurance of two countries of Great Britain and American and paying the regulation of the taxation, in order to pedestrian body insurance relevant to is it stipulate that acts as a contrast to levy now with our country, and propose the discussion and suggestion to pedestrian's body insurance taxation system now.

Chapter Ⅳ Investment-oriented insurance and the tax avoidance
The making the investment-oriented insurance has dangerous guarantee and investment nature concurrently, different in the traditional life insurance. Writing investment amount hidden to the investing in type insurance in this type insurance policy at present, while drawing in the future, it is duty-free「the insurance is paid」or not still have a final conclusion so far in conformity with 「the revenue from investments」 of the tax, situation these, is it is it utilize insurance people or sales force of the insurance , section of tax all quite perplex to want to let, direct against the question that levy taxes in making the investment-oriented insurance has space discussed promptly, the dispute whether the making the investment-oriented insurance levies taxes, besides involving people's regarding this as the means of evading payment of duty, whether the persons who also involve the insurance at the same time must regard this as the means to promote insurance. This chapter will consider two government investment-oriented insurance of Great Britain and American in light of actual conditions and correlated with the regulation of levying taxes, it is in order to seeking at home for making the investment the insurances should levy taxes and what questions not levy taxes.

Chapter Ⅴ Conclusion and suggestion
This chapter is conclude the speech，which makes and describes the explanation the result of study proposed mainly.

並列關鍵字

investment-oriented insurance ； tax avoidance ； The life insurance ； substance versus form doctrine ； the Estate and Gift Tax Act

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