人身保險於遺產稅課稅認定之研究

隨著經濟發展、國際趨勢及人口逐漸高齡化等因素，保險是經濟社會下之不可或缺之重要產物，而保險公司為適應社會所需，不斷推出的保險商品種類趨向多元化且更加複雜。現今的保險商品並非僅具有保障之性質，甚至有儲蓄及投資等其他功能。又人壽保險依遺產及贈與稅法第16條第9款規定，約定於被繼承人死亡時，給付其所指定受益人之人壽保險金額、軍、公教人員、勞工或農民保險之保險金及互助金，不計入遺產總額。因此，許多高資產者於生前藉由保險規劃，將應稅財產轉換成保險給付，用以減輕其繼承人於繼承時之稅捐負擔。有關人身保險給付核課遺產稅之爭訟，稅捐稽徵機關會依照查得之投保動機、投保時程、投保金額、投保時之身體健康狀況等等做綜合性判斷，並基於實質課稅原則，將人壽保險死亡給付金額納入遺產總額課徵遺產稅，而納稅義務人則主張依保險法及遺產及贈與稅法之規定，保險給付應免徵遺產稅。要解決徵納雙方因法律見解不同所產生之爭，應檢討修正現行法令規定，並將實質課稅精神建立課稅標準融入法條，予以明文規定，方能減少徵納雙方之爭訟。本文首先介紹人身保險商品種類，進而依人身保險種類探討課徵遺產稅之認定及其爭議，並分析實務上之見解後，提出結論，期能作為修正人身保險相關課稅規定之參考。

關鍵字

人身保險；人壽保險；遺產稅；租稅法定主義；實質課稅原則

並列摘要

With the development of the economy, international trends and population gradually aging, insurance is an essential product in the economic society. Therefore, to meet the needs of the society, insurance companies introduce more diversified and sophisticated types of insurance products. Nowadays, insurance products have more features as well as other functions, such as savings and investment. According to the legal law by article 16(9) of the Estate and Gift Tax Law, if the person deceased, the amount of life insurance for the designated beneficiary, insurance and mutual funds for soldiers, civil servants, teachers, labor and peasant would be excluded to the total amount of the heritage. As a result, lots of wealthy people transfer their taxable assets to insurance payments through their insurance plans before death in order to reduce the tax burden on their heirs. Regarding the litigation over the Estate Tax on life insurance benefits, the taxing authority will make a comprehensive judgment based on the seized insurance motive, time horizon, amount, and physical health status at the time of insurance. In the view of the Substance over From Principle, the amount of payment is included in the total amount of Estate Tax, while the taxpayer clams in favor of exemption from Estate Tax in taxation legalism. To resolve the dispute between both parties, the current regulations should be reviewed and amended. According to the spirit of the actual taxation, the establishment of taxation standards and the integration of laws, reducing the dispute between the parties must be defined by law. In the initial of the article will introduce the types of personal insurance products, and then discuss the identification and controversy of the Estate tax based on the type of personal insurance. At last, analyzes the insights on the practice and puts forward to conclusion. It is expected that it can be used as a reference for life insurance-related taxation provision.