公司內部人憑藉接近公司年度盈餘分配資訊,及利用該資訊容易性之特殊地位,規劃以其持股為信託財產,將當年度所獲配現金股利,藉由成立股票孳息他信託贈與子女,此一規劃係運用我國贈與稅制須以推估價值就信託利益之孳息部份提前預先課稅之基本架構,除獲取推估價值與受益人實際取得利益之差額外,尚可降低委託人之綜合所得稅負,以獲取稅捐規劃之利益。惟財政部以台財稅字第1000000076610號令,將明確或可得確定之股息或對盈餘分配具控制權而成立股票他益信託,依實質課稅原則補徵委託人綜合所得稅及贈與稅,並得具以加罰。本文就此台財稅字第1000000076610號令所產生之課稅爭議進行相關探討。
Insiders is approaching to the annual earnings information of the company and use the information easily to established a interest oriented trust of stocks for their children. what the trust interest is the annual dividend.What the planning is using a estimate pre-tax structure of our country to the valuation of the interest of trust,and that can reduce gift tax and income tax in order to obtain the benefit of tax planning. However, the Ministry of Finance in Taiwan published the No.10000076610 letter, and if the dividend is confirmed or will be clearly or available , or insiders who can control the distribution of annual earnings , and using this information to establish a other interest oriented trust of stocks ,will be have to paid more income tax and gift tax , and maytbe also a penalty. according to taxation via economic essence .Our study is related the arising thereon of No.1000000076610 letter.