我國遺產及贈與稅徵課之探討─營利事業資本投資

我國遺產及贈與稅實施至今，一般人不甚瞭解，於是不當之節稅規劃、不法之逃漏稅捐、嚴苛之查核程序等等，時有所聞，國稅局及納稅人間爭議不斷，稅制是否公平合理，以達成平均社會財富之目的，似仍見仁見智尚無一致之定論，其中又以營利事業資本投資部分更為複雜，價值衡量及稅負之公平合理等問題，徵納雙方紛爭不斷並同感困擾。自八十四年一月十日修正法令後，納稅人申請以實物抵繳稅款時，准以課徵標的物或其他易於變價或保管之實物抵繳稅款，則又產生另一問題，即價值高估或空殼公司，變現不易、拍賣困難，另基於愛心辦稅加強服務品質為稽徵機關努力之目標，節稅知識之宣導為有效之方法。本研究就研究主題之逃漏稅捐、實物抵繳稅額、租稅規劃三部份，以個案案例敘述案情，檢討問題，評論分析探究原由及結果，或能消除納稅人於逃漏稅、抵繳及租稅規劃之部分疑慮。電腦資訊之發展，課稅資料之保存及流通甚為便捷，個人財產或所得資料之蒐集，查核尚無困難，成功逃漏稅捐之機會不大，稽徵機關查核人員之能力及查核技術，值得肯定，有心逃漏稅者應知警惕。抵繳制度劣幣逐良幣，以不易變現，價值高估，問題公司股票等抵繳，造成國庫稅收之損失。遺產稅有稅案件比率約僅5%，政治力量之介入，為討好選民，增加免稅項目提高免稅、扣除額，除影響稅收且租稅之公平性受到質疑。另公共設施保留地及新巿鎮開發條例抵價地之免稅，應是土地徵收減少抗爭協商之結果，徵收後之資金則不適用減免之規定，徵收在前死亡日在後，資金應課稅，其公平性似有檢討之必要本研究建議(1)稽徵單位加強租稅教育及宣導，使納稅人瞭解法令減少逃漏稅情況發生。(2)視同贈與於通知期限內補報者減輕處罰，防止不法逃漏之不良意圖者有免罰之護身符，以維租稅之公平。(3)土地公告現值一向偏低，未上巿公司股票價值失真，檢討該二項財產評價制度，研訂以巿價為原則之估價模式。(4)遺產及贈與稅之免稅及扣除項目不宜輕言放寬。(5)農業用地、公共設施保留地，新巿鎮開發抵價地之免稅規定似有檢討必要，土地增值稅之記存繳納制度似可提供參考。(6)另實物抵繳以各項財產比率抵繳稅款，避免國庫稅收損失以符合公平原則。

關鍵字

贈與稅；遺產稅

並列摘要

Since a lot of people do not quite understand the rules of estate and gift taxes so far. Thus, there are conflicts between tax bureau and taxpayers on the inappropriate tax planning，illegal tax evasion and severe audit procedure. It is controversial that whether tax system is fair and reasonable enough to average social wealth, especially on the enterprises’ capital investment. Due to the complexity in valuation and fairness in taxation, the auditors and the taxpayers are confused and disputing. When taxpayers apply settlement against tax liabilities, after the 1995 reform, there are allowed to settle the taxed target or other liquidated or storable estate against tax liabilities. But it raises another problem such as overstating the value，liquidity and disability to sell out the estate at auction. Due to the tax auditors’ principal of taxation with love and improving service, it is effective to propagate the knowledge of tax saving. This study probes on three aspects: tax evasion,settlement against tax liabilities and tax planning。Furthermore，it hopes to eliminate taxpayers’ doubt on these three aspects. Due to the development on information technology, the convenience in reserving and transmitting tax data，and the collection of individual property and income data, tax auditing has become much easier. Therefore it is not easy to evade tax. Tax auditors’ competence and audit skills are remarkable. The settlement has its defect on liquidation，overstating value, and mortgaging on poor stock. Thus， it affects the national treasury. The effective rate of the estate and gift taxes is only 5% because of the politics involved to increase the exemption and the tax credit. It also reduces tax and suspicions the fairness of taxation. Exemptions on reservation for public facilities and settled real estate from regulation of the new town development are government’s device to reduce remonstrance while levying real estate. The fund after the levy is not applied to the exemption. It is criticizing whether the real estate is taxable or not under the estate and gift tax if the taxpayer died before the levy. This study suggests that:（1）The tax bureau should enforce the propaganda on tax education to make sure the taxpayer understand tax rules and eliminate tax evasion.（2）Those with constructive gift tax could diminish their penalties if they do tax return within the notification period. But it is manipulated to shirk the penalties and ruins the fairness.（3）The understated bulletined land value and overstated stock value are inappropriate and tax bureau should adopt the market price to value these assets.（4）The tax credit and exemption of the estate and gift taxes should not be compromised.（5）The exemptions on the land for agricultural purpose，the reserved land for public facilities and the settled real estate from regulation of the new town development are criticized. This study suggests the tax bureau could adopt the Tax Rule of Land. （6）The tax bureau should list a reference to regulate the ratio for various assets to settle against tax liabilities. Therefore it could avoid the loss of the national treasury and conform the public fairness.