家族傳承與租稅之關聯性分析

家族企業在全球商業中扮演著相當重要的角色。台灣企業所處之經濟環境及價值觀的差異，因為處於不同之世代家族成員，因此造成了許多企業。尤其是傳統之生產製造業，也產生了傳承上之危機。家族傳承對股東及員工而言是非常重要的責任，也具有永續經營的使命感。家族企業之發展，若能成為市場的佼佼者如國內之家族企業龍頭。最大的因素就是家族傳承的租稅加以規劃及轉型成功與否。家族是否能永續興旺，企業能否長青，重要之關鍵還是在接班人是否能表現優秀。另一方面也在於接棒時機，家族的理念想法及價值觀或是經營的風格，能不能延續，也是家族傳承最需要考量的重要學習之環節。因此，本研究主要是探討家族傳承與租稅之關聯性分析，將家族資產傳承的必要性，面對財務及租稅之變化採行家族傳承之措施，以及家族傳承分配與租稅之考量，傳承的方法及選擇特質與租稅規避加以分析及討論。

關鍵字

家族傳承；租稅規劃；傳承歷程

並列摘要

Family businesses play a very important role in global business. The differences in the economic environment and values of Taiwanese companies have resulted in many companies because they are in different generations of family members. In particular, the traditional manufacturing industry has also created a crisis of inheritance. Family inheritance is a very important responsibility for shareholders and employees, and it also has a sense of mission for sustainable operation. If the development of family business can become a market leader, such as the domestic family business leader. The biggest factor is the success of planning and transformation of the family inherited taxation. Whether the family can continue to thrive and whether the business can last, the important key is whether the successor can perform well. On the other hand, it also depends on the timing of succession. Whether the family's ideas, values, or business style can be continued is also an important learning link that needs to be considered the most for family inheritance. Therefore, this research mainly explores the analysis of the relationship between family inheritance and taxation, the necessity of inheriting family assets, the adoption of family inheritance measures in the face of changes in finance and taxation, and the consideration of family inheritance distribution and taxation. The method of inheritance and selection characteristics and tax avoidance will be analyzed and discussed.