孳息他益股票信託稅捐課徵之研究－以財政部100年5月6日台財稅字第10000076610號令為中心

The Study on the Taxation of Other-Interest-Oriented Stock Trust - Focus on the Ministry of Finance Administrative Letter Tai Cai Shui Zi No. 10000076610, Issued on May 6, 2011.

林健生(Chien-Sheng Lin)

指導教授 ： 黃俊杰

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2012年)

摘要

「信託」是一種為他人利益管理財產的制度，其應用極富彈性。信託法及信託業法相繼於85年1月26及89年7月19公布施行，90年5月29日並三讀通過信託相關稅法修正案。新稅法的實行，相關課稅問題於立法時雖已力求周延，惟於實務運作時仍難以避免發生爭議與問題，財政部於94年2月23日與信託公會、各區國稅局官員研商訂定「研商信託契約形式態樣及其稅捐審查、核課原則」，並以財政部94年2月23日台財稅第09404509000號函予以公布。然而建國百年之初，財政部發布100年5月6日台財稅字第10000076610號令（下稱財政部100年函令），就委託人將被投資公司已明確或可得確定之股息，以信託契約之形式贈與受益人，應依實質課稅原則課徵委託人綜合所得稅及贈與稅，致生課稅爭議。

　　本文試圖就財政部100年函令所衍生之課稅爭議問題加以探討，共分五章，第一章主要說明並提出財政部100年函令課稅爭議之問題。接著第二章概述信託課稅理論，進而說明我國信託稅制採行之理論基礎及課稅原則。並就我國所得稅法、遺產及贈與稅法關於他益信託課稅之規定加以介紹，作為探討我國信託課稅問題的基礎。第三章探討孳息他益信託課稅之構成要件，逐項就信託實質課稅原則、信託贈與日及贈與財產之評價予以探討。第四章探討財政部100年函令所引發股票孳息他益信託課稅之問題，主要內容包含：一、以「明確或可得確定之股息」課稅之適法性，二、以孳息交付日為贈與行為發生日之適法性及實質課稅原則之適用爭議，三、以委託人為所得人之適法性及所得量能課稅原則之適用爭議，四、後函令變更前函釋之適用時點及信賴保護原則之運用。除以信託課稅法理原則及課稅構成要件逐一剖析外，另以實際案例計算以為佐驗，並思提出改進方案。最後，第五章總結全文，並就財政部100年函令之相關問題，提供本文的修正意見，作為財稅當局修法之參考。

關鍵字

信賴保護原則 ； 贈與稅 ； 所得稅 ； 他益信託 ； 信託

並列摘要

“Trust” is an altruistic property management system with flexibility in implementation. Trust Law and Trust Enterprise Act were published and enforced on January 26, 1996 and July 19, 2000, respectively. Trust-related tax laws were amended and finalized legislatively on May 29, 2001. For the implementation of the new tax law, legislation related to taxation is enforced circumspectly; however, disputes and problems are inevitable in practice. The Ministry of Finance worked with the Trust Association and National Tax administrators in every region to regulate the “Study on Trust Deed Format and Type and Tax Audit and Levy Principle” on February 23, 2005, which was published by the Ministry of Finance on February 23, 2005 with the issuance of Tai Cai Shui Zi No. 09404509000 Letter. The Ministry of Finance published Tai Cai Shui Zi No. 10000076610 Letter (referred to as the Ministry of Finance (100) Letter) dated May 6, 2011 at the beginning of 2011 regarding the principal having the earned or confirmed dividends of the invested company gifted to the beneficiary in the format of a trust deed with income tax and gift tax levied against the principal in accordance with the substantive principle of taxation; however, disputes over the taxation resulted.

　The disputes over taxation derived from the Ministry of Finance (100) Letter are reviewed in this text. There are five chapters of the article. Chapter 1 explains and cites the disputes over taxation derived from the Ministry of Finance (100) Letter. Chapter 2 is an overview of trust taxation theory and explains the theoretical basis and principle of trust taxation in Taiwan. It introduces the other-interest-oriented trust taxation regulated in Taiwan’s income tax law and estate and gift law for the study of trust taxation in Taiwan. Chapter 3 is a study of the essential requirements of the other-interest-oriented trust taxation and trust substantive taxation principle, trust gift date, and gifted property valuation. Chapter 4 studies the other-interest-oriented stock trust taxation problems derived from the Ministry of Finance (100) Letter including: (1) Legalization of “clearly earned or confirmed dividend” taxation; (2) the legalization of defining the dividend payment date as the gift date and the dispute over the application of substantive taxation principle; (3) the legalization of designating the principal as the income earner and the disputes over the taxable income; (4) the timing of replacing the formal Letter with the later Letter and the compliance with the principle of legitimate expectation. In addition to the introduction of legal principles of trust taxation and tax elements, case study is presented as evidence and improvement programs are to be proposed. Finally, in Chapter 5, conclusions are presented and suggestions are made for the problems derived from the Ministry of Finance (100) Letter to the Tax Administration for reference in amendment.

並列關鍵字

Gift tax ； Income tax ； Other Interest Oriented Trust ； Trust ； The Principle of Legitimate Expectation

參考文獻

7. 鄭俊仁，他益信託受益權課稅時點之研討，財稅研究，民國92年1月。

壹、書籍（按姓氏筆劃排序）

1. 王志誠、封昌宏，信託課稅實務，台灣金融研訓院，初版，民國98年。

2. 王建煊，租稅法，華泰文化，三十版，民國95年。

3. 方嘉麟，信託法之理論與實務，元照出版公司，初版，民國92年。