遺產及贈與稅法財產估價之實務與檢討

The Overview of Estate Assessment Practice: In the Discussion of The Estate and Gift Tax Act in Taiwan

黃明慧(Ming-Hui Huang)

指導教授 ： 盛子龍

中原大學/商學院/財經法律研究所/碩士(2007年)

https://doi.org/10.6840/cycu200700867

摘要

摘要

本論文以「遺產及贈與稅法財產估價實務與檢討」為題，主要研究我國遺產及贈與稅法上有關財產估價之議題，共分為五章。以下就各章內容約說明：

第一章:緒論
包括研究動機、目的、範圍、方法與限制以及論文架構。

第二章:現行遺產及贈與稅法各種財產時價之法制與實務
本章係將現行遺產及贈與稅法現行各種財產時價之法規、裁判及行政函釋及有關該遺產及贈與財產價值估算方法等相關事項，做一番有系統之整理，討論該標的物為遺產或贈與財產時，其估算方法的依據是法律、授權命令或為解釋函令，藉以瞭解現行有關遺產或贈與財產估價之規範現況密度。

第三章:由租稅法上的法律保留檢討遺產及贈與財產估價應有的規範密度
本章係主要探討在租稅法律主義下，遺產及贈與財產估價應在何種規範密度？以及在以其為標準下，檢視現行相關財產估價規範是否有違背法律保留之虞，並檢討之。

第四章:量能課稅原則對遺產及贈與財產估價之要求
本章係從量能課稅原則之標準，分二方面來探討（一）估價之方法及標準、（二）估價的時點，探討如何才能使遺產及贈與財產之估價制度更能接近量能課稅之目標，以便了解現有的估價制度在量能課稅原則下之修正、檢討之方向。

第五章:結論
就本研究之結果與建議，以要點式說明與論述。

關鍵字

估價 ； 租稅法律主義 ； 遺產及贈與稅 ； 量能課稅

並列摘要

Abstract

The aim of thesis focus on estate assessment of the Estate and Gift Tax Act in Taiwan. This thesis can be grouped into five chapters.

Chapter Ⅰ:Introduction
This chapter is the introduction, prove to research motive and purpose, research range, method and thesis structure.

Chapter Ⅱ: The Evaluating of Various Property under Current Legal System
This chapter illuminates the rule, decision and releases of evaluating property in the Estate and Gift Tax Act in Taiwan systematically. The way of Estate and Gift of evaluation have to comply with law and authorized orders. This chapter try to clarify the Estate and Gift Tax Act in Taiwan how to apply.

Chapter Ⅲ:Review the Rule of Evaluating under Current Legal System
This chapter reviews the rule of evaluating property and the Principle of Taxation Under the Law. In other words, what law control should have when evaluating Estate and Gift? Then, does the prevailing law violate the Principle of Taxation under the Law?

Chapter Ⅳ:Examine the Evaluating of Various Property under Taxation of Ability-to-Pay Principle
There is a well-established principle which scholars in these academic areas follow. This basic idea is that we cannot levy a tax beyond people can afford. Therefore, we examine that do the law comply the above-mentioned standard.

Chapter Ⅴ:Conclusion
This chapter is conclude the speech，which makes and describes the explanation the result of study proposed mainly.

並列關鍵字

valuation ； the principle of taxation under the law ； taxation of ability-to-pay principle ； the Estate and Gift Tax Act

參考文獻

13.陳愛娥，如何明確適用「法律明確性原則」？－評司法院大法官釋字第五四五號解釋，月旦法學雜誌，第八十八期，2002年。

5.林英彥，不動產估價，文笙書局，十一版，2006年。

17.陳清秀，稅法總論，元照出版社，四版，2006年。

4.洪吉山，稅捐申報行為之研究，國立成功大學法律學研究所碩士論文（2002）。

5.張藏文，稅務預先核釋機制之研究－兼論德國稅法上承諾（Zusage），私立中原大學財經法律學系碩士論文（2005）。