我國2009年修正後遺產及贈與稅法之探討

A Study on the 2009 Revised Estate and Gift Tax Act in Taiwan

楊玉芬(Fu-Fen Yang)

指導教授 ： 鄭雅穗

元智大學/管理學院/管理碩士在職專班/碩士(2011年)

摘要

遺產及贈與稅課徵之目的在於防止社會財富過度集中及代際間移轉所造成之分配不均問題，具有節制私人資本，平均社會財富之功能，其社會意義重於租稅意義。近年來，如香港及新加坡分別於2006年2月及2008年2月廢除遺產稅，其他國家如加拿大早於1971年廢除，澳洲、馬來西亞、紐西蘭及義大利也先後廢除遺產稅；美國亦於2001年起逐年調降遺產稅，並將於2010年停徵遺產稅，顯見調降遺產稅率或取消遺產稅已為國際趨勢，也是世界稅制改革的大方向，政府為打造具國際競爭力之稅制，並配合我國整體稅制改革輕稅簡政的目標，將遺產及贈與稅稅率從最高邊際稅率50%的10級累進稅率，調降為10%單一稅率，並大幅提高免稅額，希望藉由納稅依從度的提高及效率面的改進，落實租稅公平。
本研究經由探討美國、英國，以及亞洲鄰近的日本、韓國、香港及新加坡等各國遺產及贈與稅制度之實施與改革的經驗，且分析我國調降遺贈稅率後之實際徵課及資金移動情形，提出實務建議，希望藉此能提供政府及稽徵機關作為未來改革之參考。

關鍵字

遺贈稅 ； 資金回流

並列摘要

The objective for the taxation of inheritance tax and gift tax it to prevent the over-centralization of social wealth and the non-balanced distribution of wealth transferred between different generations, hence, it has functions of controlling private capital and distributing evenly the social wealth, Its social meaning is more than its taxation meaning. In recent years, Hong Kong and Singapore respectively abolished the inheritance tax on Feb. 2006 and Feb. 2008, other countries, for example, Canada has abolished it as early as 1971; Australia, Malaysia, New Zealand and Italy also abolished it one after another; USA, started from 2001, gradually reduced the inheritance tax, and it will be fully stopped in 2010. Therefore, it is obvious that the lowering of inheritance tax or the cancellation of inheritance tax has become international trend, and it is also the great direction of the reform of world’s taxation system. Our government, in order to create a taxation system with international competitiveness and to act in accordance with the goal of light tax and simple administration in the entire taxation system of our country, the inheritance tax and gift tax has been lowered from the ten grades of accumulation taxation rate with maximal marginal taxation rate of 50% to single taxation rate of 10%, and the tax-free value has been greatly increased too; it is hoped that through the increase of taxation dependence and the improvement of efficiency aspect, fair taxation goal can be achieved.
In this study, through the investigation of the implementation and reform experience of inheritance and gift taxation system of USA, England and Asia neighbors such as Japan, Korea and Hong Kong and Singapore, and through the analysis of the real taxation and capital moving situation of the lowering of inheritance and gift tax in our country, practical suggestions will be proposed to be used as future reform by the government organization and taxation organization.

並列關鍵字

estate and gift tax ； funds repatriation

參考文獻

25.呂曜志(2009)。「淺談調降遺贈稅之政策效益」。《臺灣經濟研究月刊》，第32卷，第6期，頁113-118。

27.施恬(2007)。「從國際稅趨勢看我國遺贈稅之未來發展」。《經濟前瞻》，第112期，頁119-125。

28.孫克難(2007)。「台灣遺贈稅改革的問題、檢討與展望」。《經濟前瞻》，第112期，頁60-64。

10.王忠發(2007) 。「臺灣遺產稅制國際競爭力的研究」。私立靜宜大學會計研究所碩士論文。

11.吳英世(2009)。「如何提升遺產及贈與稅法的執行效率」。國立臺灣大學經濟學研究所碩士論文。