摘要
隨著國內金融環境對外開放，國人對於理財工具的需求愈趨多元。除了過去諸如國人所熟稔的定存、股票、債券、不動產、信託及相關衍生之財務工具外，人壽保險亦漸成為個人於財富管理時常用的工具之一。人壽保險制度除了有將危險分散與移轉的特性外，國家所提供的租稅優惠也成了吸引民眾進行投保的重要誘因之一。因為如此，使人壽保險在財富管理實務上，長年來扮演著舉足輕重的角色。 坊間常有許多所謂的理財專家，以保險具稅負上優惠或以避稅為號召，利用法律規範上的漏洞吸引大眾投保；稅捐稽徵機關為維護稅法上的公平與正義，則頻頻使用實質課稅原則對避稅者進行防杜。依據監察院及司法院之調查統計，在相關稅務訴訟中，以稅捐稽徵機關對於租稅解釋函令爭議案件為大宗，成因則來自於徵納雙方因對實質課稅原則在適用上無法產生共識。 為解決徵納雙方於人壽保險死亡保險金給付與實質課稅原則間所生的矛盾，財政部於102年1月發布台財稅字第10200501712號函，以「實務上死亡人壽保險金依實質課稅原則核課遺產稅案例及其參考特徵」為名，將人壽保險實質課稅的樣態進行類型化。惟保險業界對於此函中避稅樣態類型化之標準不一深感困擾，似乎也未能增加納稅義務人以人壽保險進行合法稅務規劃之可預見性，使本函釋未能充分發揮其功能。 本文以為，可由以下方向解決徵納雙方歧見：首先，人壽保險應與儲蓄脫鉤，取消儲蓄型保險於死亡保險金給付時之租稅優惠，使保險回歸危險管理的本質，引導大眾於投保時不以節稅或避稅為目的。其次，保單實質課稅應以要保人主觀上有租稅規避的意圖或故意為要件。第三，落實保險人的「了解你的客戶，Know your customer，KYC」，確實了解並記錄要保人之投保動機。第四，基於行政一體性，財政部與相關主管機關間應建立稅法上合格保單的審查制度。第五，「實務上死亡人壽保險金依實質課稅原則核課遺產稅案例及其參考特徵」之類型化標準應有法律保留原則之適用。最後課與保險人義務，應主動揭露其所銷售之保單是否於稅法上適格，以維護要保人於相關稅法上之權利。
並列摘要
With the opening up of the domestic financial environment, people demand financial tools more and more diverse. In addition to the deposit, stocks, bonds, real estate, trust and depravities, life insurance has become one of the most common tools for wealth management. The government provided tax concessions has also become one of the important incentives to attract people to insure. Because of this, life insurance in the wealth management practice plays a pivotal role. There are many financial planners to insurance with tax incentives or tax avoidance for the call, the use of legal norms on the loopholes to attract public insured; tax collection agencies for the maintenance of tax law on fairness and justice, the frequent use of real Taxation principle to prevent tax evasion. According to the investigation and statistics of the Supervisory Office and the Judicial Court, in the relevant tax litigation, the tax levied by the tax collection authority for the tax relief letter of controversy cases, the cause is derived from the two sides due to the principle of substantive taxation in the application can not Generate consensus. In order to solve the contradiction between the two sides in the life insurance and death payment and the principle of substantive taxation, the Ministry of Finance in January 2001 issued the fiscal and taxation letter No. 10200501712 letter to "practice life insurance life by the substantive class Tax principle of nuclear management tax case and its reference characteristics "in the name of the real life insurance taxation of the type of type. However, the insurance industry has been troubled by the different types of tax avoidance in this letter, and it seems that it has not been possible to increase the predictability of taxpayers' legal tax planning with life insurance. In this paper, the following direction can be resolved by the two sides to consider the differences: First, the life insurance should be decoupled with the savings, to cancel the savings insurance in the death insurance payments when the tax concessions, so that the nature of insurance to return to the nature of risk management To tax or tax avoidance for the purpose. Second, the substantive taxation of the policy should be based on the intention to protect the subjective tax evasion intention or intentionally. Third, the implementation of the insurer's " Know your customer, KYC", do understand and record the insured to the insured. Fourth, based on administrative integration, the Ministry of Finance and the relevant competent authorities should establish a tax law on the acceptance of qualified policies. Fifth, the "practical death of life insurance according to the principle of substantive tax classification of the estate tax case and its reference characteristics" of the type of standard should be the application of the principle of legal retention. The final class and the insurer's obligations should take the initiative to expose the policy of their sales in the tax law is appropriate to protect the right to protect the relevant tax law.