資產傳承之租稅負擔研究

隨著第一代創業者逐漸累積的身家資產後即將功成身退時，這些即將退休亦或是將面臨到屆齡退休的中產階級以及事業有成的企業主，他們並非擔心自己退休生活是否有足夠的生活保障，而是煩惱如何將努力累績打拼一輩子的成果，要思考如何維持家庭和諧之下公平分配，更要思考稅務負擔合理化，將財富進行統整性的移轉規劃至下一代，才能將辛苦累積的身家財富世代傳承，並讓家人與下一代都獲得完整的照顧，同時也成就下一代的未來。因每個人的所擁有的資產不完全一樣，有可能是現金、股票、基金、保險、房地產、黃金珠寶、貴重藝術品，甚至企業股權股份。本研究藉以上述不同資產傳承規劃中最常運用之規劃工具：贈與或遺產、不動產、保險、公司股票股權、信託、財團法人基金會等六種之法律制度與稅法規定加以論述，分析實務上述六種租稅規劃工具相關稅賦規定，並說明各該等工具稅務可能產生之風險。研究結果發現，實務上於資產傳承租稅規劃時，大多會交錯的運用這六種規劃工具，將高資產人士的財富透用此六種制度上租稅優惠的規定，以達到最低稅務負擔將財富傳承世代最大化的效果。一、贈與或遺產：多用扣除額及免徵條件、生存之配偶剩餘財產差額分配、隔代移轉等方式。二、不動產方式：善用時價與市價的差異，壓縮財產價值以減免稅賦。三、股權傳承：應注意在國際及台灣反避稅機制的日趨勢形成下，加上近年中美貿易戰的白熱化，未來稅務風險將增加困擾。四、保險傳承：保險要注意涉及基本所得稅的問題外，也要注意是否可能會違反財政部所關注「保險實質課稅八大樣態」，而遭國稅局進行實質課稅。五、信託傳承：如果財產是高股利的股票，且擔心股票贈與子女後被任意出售，可以考慮「本金自益，孳息他益」的方式，此時只有孳息的部分需要被課徵贈與稅。六：基金會：有很多稅務上的好處：第一，每年的捐贈可以抵稅；第二，去世後的贈與完全沒有遺產稅；第三，慈善基金會的投資所得不需要交營業稅；第四，捐贈人和子女可以成為基金會的董事，若參與基金會的運作和管理可以領取合理的薪水和其它福利，如退休計劃、醫療保險等等。對即將屆齡退休高資產人士來說，一方面要善用優質理財規劃，持續累積財富，不僅要分散風險更要提高保障；更要為家庭家人留下價值，做好責任風險分散與未來預留稅源；還要「存」控有道，藉由多元的理財工具，持續穩健累積人生財富。透過專業全方位多元的理財規劃，且善用本文所研究六大傳承等多元的優質財務工具，並隨時在各種稅務法令常變更下，對相關稅務負擔法令進一步更新與了解，在規劃未來傳承財富方式，可降低稅務風險，才能無後顧之憂。資產傳承看似遙遠，卻是每個人的必要課題。不論您現在擁有多少財富、或處於任何人生階段，都應該盡早做好明確的資產傳承計畫。

關鍵字

資產傳承；稅務規劃

並列摘要

Along with the coming retirement of the first-generation entrepreneurs with their accumulated assets, these retirement-pending middle class and successful business owners do not worry about whether they have enough life support for their retirement life but are troubled by how to equally divide the assets that they worked hard to earn to maintain harmony in the family. Additionally, they also need to think about reasonable tax burden when transferring their property to the next generation through integrated planning in order to achieve passing down the accumulated wealth generation after generation as well as make sure their family and the next generation receive complete care and contribute to the future of next generation. Since the assets owned by everyone are different, they might be cash, stock, fund, insurance, real estate, gold & jewelry, precious artwork, and even equity or shares of an enterprise. The study focuses on the legal system and tax regulations for the six common tools used to carry out estate planning for above assets, including gift & inheritance, real estate, insurance, company stock and equity, trust, and foundation, to discuss and analyze tax regulations related to the above six tax planning tools in real practice as well as explain the potential tax risks on each tool. The study reveals most people mix the application of the six planning tools for tax planning for assets inheritance to fully use the tax preference of the six systems on the wealth of high-net-worth individuals in order to achieve the lowest tax burden as well as the effect of maximal wealth inheritance. 1. Gift & inheritance: It uses the methods of deduction & exemption, the distribution of remainder property difference to the surviving spouse, and generation skipping transfer. 2. Real estate: It makes good use of the difference between current price and market price as well as compressing property value to reduce tax. 3. Equity succession: It should be noted the increase of future tax risks caused by the daily trend of anti-tax avoidance mechanism in the world and in Taiwan as well as the heat of China-United States trade war over the years. 4. Insurance succession: Other than paying attention on the issues of basic income tax, we also need to pay attention on whether the insurance might violate “Eight Patterns of Insurance Substantive Taxation” monitored by Ministry of Finance and being imposed substantive taxation by National Taxation Bureau. 5. Trust succession: If the property is high-dividend stocks and worrying the stocks will be sold after giving them to children as gifts, the method of “gift taxation of other-interest-oriented trust” so that only the interest will be imposed gift tax. 6. Foundation: There are a lot of advantages for taxation. First, the donation each year can be used for tax deduction. Second, no inheritance tax will be applied for gift after death. Third, the investment income of the charity foundation does not need to pay business tax. Fourth, the donor and his/her children can be the directors of the foundation. If they participate in the operation and management of the foundation, they are entitled to claim reasonable salary and other welfares, like retirement plans and medical insurance. For retirement-pending high-net-worth individuals, on one hand, they have to make good use of excellent financial planning to continue accumulating wealth. It is not only spreading risks and enhancing protection but also retaining value for family by implementing responsibility risk spreading and reserving tax fund for the future. On the other hand, they have to find a good way to “save” and continue accumulating life wealth steadily through multiple financial tools. Assets possessed by everyone is different. Through professional and comprehensive diverse financial planning, making good use of the excellent six financial tools mentioned in the study, and updating and understanding laws related to tax burden upon the change of tax regulations, we can reduce tax risk when planning the methods of passing on wealth in the future without any worries. Estate planning might appear far away, but it is an essential topic for everyone. No matter how much property you possess at the moment or which life stage you are in now, you should make early and clear estate planning.