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  • 學位論文

我國環境信託制度之探討

A Study of Environment Trust System in Taiwan

指導教授 : 林江亮
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摘要


台灣高度的經濟成長,造就了台灣的經濟奇蹟,然而經濟成長伴隨而來的環境破壞與浩劫,如空氣、土地、水等遭受工業污染,臭氧層破壞、溫室效應、熱帶雨林消失、土地沙漠化等全球環境問題,而且環境一旦被破壞就難以回復原貌。國民生活水準提高,民眾對於生活品質提升及環境保護觀念日益增加,愈來愈多的民間團體,以自有的資源及力量參與各項環境保護的工作,因此,環境信託的概念在台灣應運而生。 民國85年立法院通過信託法的制定,在《信託法》的第8章裡,即專章規範「公益信託」,其中第69條定義為:「稱公益信託者,謂以慈善、文化、學術、技藝、宗教、祭祀或其他以公共利益為目的之信託。」簡單的說,環境信託就是公益信託的一種。本研究將對公益信託與財團法人租稅減免進行探討,針對14種相關租稅優惠分析其二者之差異性,並對公益信託租稅優惠之規劃、執行、限制及困境做進一步之探討。 目前國內尚無以環境信託概念的實際成功案例,僅能透過有關案例之蒐集,探討案例與環境信託之關係。經由案例探討發現,礙於相關信託法規與稅法法令限制,使得民間團體執行環境信託時面臨無法可以申請許可的困境。建議應積極宣導環境信託、公益信託之立意,更應調整相關稅法內容、目的事業主管機關主動修法及增加誘因,促使國內能有實際操作的環境信託案例產生。

並列摘要


Taiwan's high economic growth created Taiwan's economic miracle. However, economic growth was accompanied by environmental destruction and catastrophic effect, such as air, land, water and others were suffering from industrial pollution, ozone depletion, the greenhouse effect, tropical rain forests disappear, desertification and other global environmental problems. And, once the environment was destroyed, it would be very difficult to restore. As people’s lives were improved, the concept for improving the quality of life and environmental protection grew day by day. More and more civil societies participated in the environmental protection works with its own resources and forces. Therefore, the concept of environmental trust was born in Taiwan. Trust Law was passed by the Legislative Yuan on 1996, and the "Public Trust" was provided in the Chapter 8 and was defined in Article 69 as follow: "those who said the public trust, that to charitable, cultural, academic, art, religion, ritual, or other interests for the purpose of public trust.” Simply explanation, Environment Trust is a charitable trust. This study will discuss the tax relief of charitable trust and foundation and analyze the differences between them in 14 related tax relieves. Furthermore, this study will discuss the planning, implementation, limitations and difficulties of tax relief for charitable trust. At present, there is no successful case by the concepts of Environmental Trust. So, this study discussed the relationships between the relevant cases and Environmental Trust by studying the collecting relevant cases. From the cases study, we found that due to legal restrictions in trust regulations and tax laws, there was no any legal way for civil societies to apply permission when they were working on Environmental Trust. We recommend that the government should actively promote the public environmental trust and charitable trust’s purpose to the public. The related authorities should amend the tax law, regulations and increase incentive to create the actual operation of the Environmental Trust case.

參考文獻


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被引用紀錄


吳梓溦(2012)。信託行為租稅優惠之探討〔碩士論文,中原大學〕。華藝線上圖書館。https://doi.org/10.6840%2fcycu201200502

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