生存配偶行使剩餘財產差額分配請求權課稅問題之探討

The tax issues on the right of widow(er) claims for the distribution of the remainder of the property as prescribed under Section 1030-1 of the Civil Code.

李冬梅(Dong-Mei Li)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2016年)

https://doi.org/10.6840/cycu201600560

摘要

我國的遺產稅採遺產總額制，以被繼承人死亡時所遺財產減除免稅額及各項扣除額後，單一稅率10%課徵遺產稅，生存配偶請求權扣除額是其中最複雜的一項扣除額，此項扣除額的核定，不單要被繼承人的財產範圍、取得原因、財產種類及數量全部確定，同樣的，生存配偶的財產範圍都需同樣確定之後才能正確計算出生存配偶請求權扣除額之價值。本文以遺產稅生存配偶請求權扣除額為中心，蒐集在實務上生存配偶請求權扣除額在涉及扣除額計算、核定、交付、列管、補徵、核課期的各種狀況及見解、法院的判案案例及見解，探討因生存配偶請求權所涉及的各種課稅爭議，對遺產稅中估價制度，由生存配偶請求權扣除額扣除後交付財產突顯其制度上的缺陷並提出看法及建議。

關鍵字

遺產稅 ； 剩餘財產差額分配請求權

並列摘要

According to Estate and Gift Tax Act in Taiwan, all properties of any decedent who is a ROC citizen and resident are subject to estate tax under this Act, irrespective of the estate located within or outside the ROC. Estate tax is imposed on taxable estate at the rate of 10%. Taxable estate is the value of gross estate computed according to the provisions herein, and subtracted deductions in Article 17 and 17-1, and exemptions in Article 18. One of the complex deductions from the gross estate is the claim for the distribution of the remainder of the property prescribed under Section 1030-1 of the Civil Code of decedent’s spouse. Due to different perspective of deduction claims under Civil Code and the National Taxation Bureau, the approval and computation of taxable estate are hard to compromise. The value of right of decedent’s spouse is deterred by several factors, including decedent’s remainder of the property, spouse’s property, when and how the decedent and decedent’s spouse obtain these properties, and so on. This study focuses on issues of the rights of decedent’s spouse, by analyzing various kinds of situations and collecting opinions from court decision and the National Taxation Bureau. Finally, some suggestions are provided to enhance the fairness and justice of the estate tax in Taiwan.

並列關鍵字

estate tax

參考文獻

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