我國個人財產信託制度及相關個案研究

A study of personal property trust system

謝美芬(SHIEH, MEI-FEN)

指導教授 ： 陳達新

國立臺北大學/商學院/國際財務金融碩士在職專班/碩士(2012年)

摘要

有鑑於近幾年來，銀行積極推展財富管理業務，除了提供一般社會大眾投資理財、資產增值等理財需求外，也開始針對客戶不同的需求，例如稅務規劃、資產保全、資產傳承、照顧遺族、社會公益等需求，輔以信託的方式來規劃，透過全方位的規劃來達成客戶財富管理的需求。
為探索信託制度之於個人財產規劃上的應用價值，首先搜集相關文獻資料來了解信託之基本架構、信託法理、信託契約的種類、信託功能，以及信託財產的特性與我國信託課稅制度。並將理論運用於自銀行端所取得之個案資料以及另模擬個人生活實例，再透過個案研究的方法，採取解釋型之多重個案研究，進行個案實證分析，目的在於：（1）探討目前業界常用於個人規劃的信託種類有哪些；（2）個人如何運用信託商品規劃財產；（3）歸納分析信託產品可供運用的特性；（4）信託個案規劃的優點與相關稅務分析。
透過個案實證分析，個人財產管理輔以信託規劃得宜，確實可達成委託人的信託目的、達到財產保全、財產移轉安排、做好節稅規劃、保障受益人權益，也有助於社會經濟之發展及減少社會問題之發生。

關鍵字

資產移轉之金錢信託 ； 退休安養信託 ； 有價證券信託 ； 保險金信託 ； 遺囑信託

並列摘要

In view of the recent years, the Banking industries are actively promoting the wealth management business, in addition to the general public finance and investment, capital gains and other financial needs, different needs for customers, such as tax planning, asset protection, inheritance of assets, taking care of the bereaved families, society public welfare and other needs, supplemented by way of the Trust plan to achieve clients' wealth management needs through a full range of planning.
To explore the trust system in the value of personal property planning, first collecting the relevant literature to understand the basic architecture of the trust, the type of trust jurisprudence, the Trust Deed, the Trust functions, as well as the characteristics of the trust property, and the taxation system of our country. And applied the theory of the case data obtained from the banking side, as well as the personal life of individual simulation examples, and then taken to explain the multiple case studies, case study method, case empirical analysis aimed at: (1) to explore the industry commonly used Trust types of personal planning; (2) how individuals use planning and property of the trust products; (3) summarized the characteristics of the analysis of trust products are available to use; (4) the advantages of trust case planning and related tax analysis.
Harnessing case empirical analysis, personal property management, supplemented by the trust plan properly, it does reach the principal purposes of the trust to achieve the preservation of property, property transfer arrangements, good tax savings plan, protecting the beneficial interest, but also contributing to the socio-economic development and reducing the occurrence of social problems.

並列關鍵字

asset transfer of the money trust ； retirement homes trust ； securities trusts ； insurance trusts ； testamentary trusts

參考文獻

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