他益信託贈與稅課徵案例之研究

A Case Study of Gift Taxes on Other Interest Oriented Trust

林雅淑(Lin Ya-Shu)

指導教授 ： 歐進士 ； 黃俊杰

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2013年)

摘要

信託因具高度彈性，尤多運用於家族事業整合安排、個人財產財富管理，既可隨主事者所擬實現受益內容，又可內建可信賴、傳承、安全價值體系。信託之存在委實是一大美事。見諸股權信託、不動產信託、不動產證券化、公益信託之成立可證。
由於其牽涉法令層面深廣，尤其是遺產及贈與稅法影響尤大，故信託概念及稅制在我國尚多成長空間。本文主要探討：(1)實務上股票他益信託贈與稅課徵案例之爭議及相關各級行政法院裁判意旨，(2)參酌國外信託課稅念，探討我國目前採行信託導管理論概念，究應循實質所得課稅原則或稅捐法定主義及信賴保護原則，提出適合信託之遺贈稅法之修法建議供參。

關鍵字

信賴保護原則 ； 贈與稅 ； 他益信託 ； 信託

並列摘要

Trust has been a great device for wealth management and tax planning nowadays. Given its highly flexible attribute, it has been widely employed in the integrated framework of family business and personal wealth management. It not only embraces the beneficial contents required by the initiator, but also embeds a reliable, inheritable and safe value system. It has been successfully applied in equity trust, real estate investment trust (REIT), real estate asset trust (REAT), securitization of real estate andcharitable trust.
However, only motivated by a sound and aattractive tax system can a trust system be everlasting. There are rooms for improvement in the trust-related tax issues, which involve a variety of laws and regulations, especially in theestate and gift tax act. The purpose of this essay focuses on the following two perspectives: (1) reviewing the arguments of gift tax imposed on the third-party- interest’s equity trusts arisen from real cases, and the gist of the rulings of the administrative courts; (2) referenceing to other countries’ practice concerning the taxation on trust, addressing the feasibility of adopting “Substance over Form Principle in Tax Law” or “Principle of Taxation Under the Law” when considering the conduit principle of trust, and presenting suggestions on the amendment of the estate and gift tax act that are applicable to the fulfillment of trust.

並列關鍵字

Gift tax ； Other Interest Oriented Trust ； Trust ； The Principle of Legitimate Expectation

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