公益信託租稅優惠之探討

A Study of Charitable Trusts and Tax Reliefs

苑寶華(Pao-Hua Yuan)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2011年)

https://doi.org/10.6840/cycu201100184

摘要

本研究將對公益信託與財團法人租稅減免進行探討，試圖達成下列目的：探討公益信託與財團法人制度及租稅減免比較，並分析其優缺點及差異；公益信託相關法令實施後，對個人、營利事業或相關業者面臨問題及解決之建議。
　經參酌相關公益信託與財團法人租稅問題之書籍、期刊、雜誌論文等相關文獻，加以歸納、比較、分析彙整後，結論如下：
公益信託較適合無力或不願意設置財團法人或捐款金額或募款來源有限者或金額給付為目的成立，財團法人適合金額大且直接經營公益活動，而二者形態度雖有不同，然在社會福利或救濟的推動上，仍可發揮互補之功能。公益信託雖然有許多優點與特色，且較財團法人便利，然在租稅方面並未較財團法人優惠，無相當之租稅誘因吸引公益信託之設立。我國雖已建立相關信託法、信託業法、相關信託子法、信託稅制及相關許可及監督要點或準則，惟因民眾及政府機關等對公益信託觀念及推廣不普及，且各主管機關並未整合及建立相關公益信託之資料庫，民眾無管道查詢公益信託執行情形及其案例。另公益信託受託人為信託業法所稱之信託業，一般銀行通常以商業及營利為導向，銀行無利可圖，公益信託成了銀行「點綴」式的服務，信託業承作意願不高。

關鍵字

信託 ； 租稅優惠 ； 財團法人 ； 公益信託

並列摘要

Abstract
This purpose of this paper is to discuss the tax reduction issues of the charitable trusts and the legal foundation. The main objectives are as following: To discuss the systems of the charitable trusts and the legafoundation, their tax reduction comparison and analyze their adavantages, disadvantages and differences；To highlight the facing problems resulted from the implementation of the relevant charitable trusts laws and provide the solutions to the individuals, profit-seeking enterprises and the other enterprises. The conclusions below were obtained from the reference books, journals, magazines, and papers etc, discussing the charitable trusts and foundation tax :
The charitable trusts are established more properly for those who are unable or unwilling to set a legal foundation or have limited donation, sources or payment. The legal foundation is established properly for those who have large amount of money and directly operating welfareactivities. Although their scales are different, they can complement each other at promoting the social welfare or social relief.
The charitable trusts has its advantages, features and more convenient comparing with the legal foundation. In terms of the tax reduction, the charitable trusts is not so favorable like the legal foundation to offer enough incentive to fulfil the establishment of the charitable trusts.
Our country has established the relevant Trust Law, Trust Business Law, Sub-Trust Law, Trust Taxation, licensing and the supervision key points or guidelines, the concept and promotion of the charitable trusts are not popular for the public and government agencies. Because the related government agencies are not integrated together and the database of charitable trusts has not been established yet, So far there is no official channel for the public to understand the charitable trusts and audit its performance.The trustee of charitable trusts is referred to as the trust business in Trust Business Law. Most banks are engaged in the commercial and profit-oriented business. As there is no profit for banks to serve the charity trusts, the charitable trusts service becomes a "decorative" service. Their motivation to offer the service is no high.

並列關鍵字

Tax Reliefs ； Legal Foundation ； Charitable Trusts ； Trust

參考文獻

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