個人國際租稅規劃-以台灣與美國遺產及贈與稅為例

International Tax Planning-The Estate and Gift Tax between Taiwan and U.S.

黃貴蘭(Kuei-Lan Huang)

指導教授 ： 賴慧文

元智大學/管理學院/管理研究所/碩士(2007年)

摘要

在進行跨國租稅規劃時，必須熟悉各國的租稅規範、稅制繁簡及稅率之高低，才能創造有利的租稅環境，達到最適的租稅規劃效益。本文主要研究範圍以台灣及美國遺贈稅為主，除將現行台灣及美國租稅法令和有關租稅規劃及問題之文獻，進行廣泛蒐集整理、分析比較，更進一步探討在現行法規下，國內和國際租稅工具的運用及其能達成的效益，並了解可能承擔的風險。最後，再分析影響規劃效益的因素後，得到以下的結論與建議。
一、台灣及美國租稅法規差異分析
美國的租稅結構使資產配置在美國的比例越多，和美國的關係越近，租稅負擔越重，應保持在美國課稅身份上的「非居民外國人」，在美國境外完成贈與，並將美國境內資產移轉為稅法上的免稅資產，或利用境外公司持有。
二、影響租稅規劃效益分析
本研究藉由美國及本國現行和可能實行的遺贈稅制，探討租稅結構的不同，除影響租稅規劃的起點也影響規劃策略的選擇，但不論選擇何種租稅策略，越早進行規劃效益越明顯，不過隨著資產的增加，相同的租稅工具能帶來的租稅效益則逐漸降低，此時應該搭配其它租稅規劃策略，提升租稅規劃效益。

關鍵字

國際租稅規劃 ； 租稅規劃 ； 遺贈稅 ； 美國遺贈稅

並列摘要

Before proceed transnational taxation planning, it must comprehend all kinds of planning in countries, the taxing system, and the level of currency. Then there would have a better taxing environment to achieve the appropriated and effective planning. The study is mainly researched on inheritance tax from Taiwan and US. According from the current Taiwanese and American taxation law, relative taxation planning, and questions, the study widely covers the collection, arrangement, analysis, and comparison. Furthermore, it explores based on current situation that domestic and international taxing tools the achievable efficiency and absorbable risks. At last, after analysis of entire elements, it obtains the following conclusions and comments.
I、The difference analysis from Taiwanese and American taxation law
The American taxing structure is that more asset allocation, as close as American relationship, the heaver taxing imposition. It should remain the imposed status of “non-resident alien” in America. It means that to complete the bestowment in offshore America, and then transfer the assets to taxingly Tax Exempt assets in inshore America, or offshore companies to obsess.
II、The influence analysis of taxation planning
The study is to explore the difference of taxing structuring from Taiwanese and American inheritance tax which may execute the feasibility. Not only it affects the starting point but also the choice of planning strategy. The early it plans the obvious outcome it becomes. Nevertheless, it accompanies with assets increment from time to time. The similar taxing tools bring up the taxation efficiency which is progressively low. To resolve the barrier, it should now combine other planning strategies to rise up the planning efficiency.

並列關鍵字

International Tax Planning ； Tax Planning ； Estate and Gift Tax

參考文獻

2.台北金融研究發展基金會（2006），《CFP認證系列課程-財產移轉策略》，宏典。

3.蔡建隆（2002），「公共設施保留地節稅策略之研究」，靜宜大學會計學系碩士班。

2.Mark Merric（2004），“Estate Taxation of a Non-Resident Alien”，Merric Law Firm, LLC，1-25。

一、中文論文

1.林俞均（2006），「信託行為稅務問題之探討－以所得稅暨遺產贈與稅為例」，逢甲大學經營管理碩士在職專班。