摘要
信託之起源在於稅捐及法律義務之規避，且因信託財產之形式所有人與實質所有人不一致之特性，亦對稅捐之核課產生重大之影響，稽徵機關為確保國家稅捐，往往透過實質課稅、消極信託、分散所得等方式調整信託關係人間之經濟狀態，或者否認信託關係之有效性。例如近年稽徵機關透過委託人實質控制權及知悉信託財產是否分配之方式作為實質課稅之基礎，進而調整信託關係人間之經濟關係，其方式是否合法、明確、妥適，仍有商榷餘地。 管見認為為完善信託稅制及確保納稅義務人之權益，除應修正部分稅法及信託法之規定外，亦應由主管機關訂定一致認定標準，以使納稅義務人明確了解稽徵機關之認定標準及提升案件審查之效率。 本論文主要分為九章，除在前三章先說明信託及信託稅制之基本理論以作為後續探討之基礎外，再於第四章至第七章區分所得稅、財產稅、消費稅、扣繳與信託之關係作探討，並將研究範圍限縮在實務上較常遇到之問題及稅目。另為提升稽徵人員對於信託案件之審查效率，再就實務查核信託案件之具體案例作出討論，並提出相應之作法及查核標準。另因稽徵機關於查核漏稅案件時，不可避免將涉及到職權調查、舉證責任之問題，是亦簡單說明之，以作為稽徵機關查核案件之基礎，避免稽徵機關濫用課稅權，造成納稅義務人權益之侵害。最後分別就我國稅法及信託法部分條文提出修訂意見，並透過解釋函令之方式，在相關法律規定尚未通過施行前，先行透過法律解釋及訂定行政規則或發布行政命令之方式，引進美國委託人信託制度中對信託實質控制權之認定標準。
並列摘要
The origin of trust is used to evade legal obligation and duty. Because the pro forma and reality owner of the trust property is distinct, and have a great effect on the taxation, the Internal Revenue Service in order to protect the national finance,to use substantial economical rule, passive trust, income splitting regulate the economical condition of the trust party, or to deny the effect of the trust. For instance, the Internal Revenue Service use substantial control and the distribution of the trust property or use to regulate the condition of the trust party for recently year. But the regulation is legal or not still an argument. On our opinion, in order to perfect the trust tax system and the right of the tax obligor, except to revise some tax code and trust law, the Ministry of finance should make some regulation to let the obligor understand the standard, code and the regulation, in order to improve the efficiency. The research has nine chapter. On chapter one through three, we discuss the principles of the trust and the trust tax theory foundation, than, on the chapter fore through seven, we discuss the trust tax about the income tax, the property tax, the consumption tax and the withholding tax ,and restrict the research to the issue that the Internal Revenue Service regularly run into the trust tax. And in order to improve the efficiency of the officer in the Internal Revenue Service to examine the case of trust ,we discuss the question of case that when officer examine the trust agreement, and provide some regulation and plan to solve those issue. When the officer investigate the tax evasion, there are many issues about the administration investigation, burden of proof, so we also discuss those issue, to avoid the government encroach the property right of the tax obligors. In the end of this research, provide some suggestion to revise some tax code and the trust law, but before reducting these code, the Ministry of finance should make some regulation to recommend the grantor trust rule, in order to make an standard about to the substantial control to the trust property and the use.