股票信託孳息他益課稅之研究

我國「信託法」於民國85年1月26日頒布，成為正式之信託法源後，「信託業法」亦於民國89年6月30日通過，並於民國89年7月19日公布施行。然而，自上開法規實施以來，相關信託課稅議題於實務運作時，仍難避免發生爭議與問題。近年來，在我國稅捐實務上，因信託行為而導致徵納雙方見解不一，而衍生的稅務行政救濟案件中，尤以有價證券信託中之「股票信託孳息他益」類型為最大宗。據此，本研究爰針對財政部100年5月6日台財稅第10000076610號令發布後，就委託人將被投資公司已明確或可得確定之股息，或對盈餘分配具控制權，以信託契約之形式贈與受益人，應依實質課稅原則課徵委託人綜合所得稅及贈與稅，已產生若干贈與稅與所得稅之課稅爭議。是以，本研究乃以國內文獻為主，並參考相關之期刊、教科書或學術論文，輔以透過我國租稅爭訟對於股票信託孳息他益之實際案例分析，彙整出信託課稅之爭議所在，並提出相關修法之建議。

關鍵字

孳息他益；股票信託；實質課稅原則；信託課稅；避稅

並列摘要

Trust Law in Taiwan was enacted on January 26th 1996. Since the Trust Law became the formal law, the Enforcement Rules of the Trust Enterprise Act was passed on June 30th 2000 and was implemented on July 19th 2000. However, the Enforcement Rules of the Trust Enterprise Act and related trust taxation still hardly avoided the controversy dispute. Recently, because of the different opinions among tax payers and collectors on trust taxations issues in practice, the administrative remedy cases happens. Dispute cases of the type of other interest oriented from stock trust of the trust of securities are in the majority. Therefore, the study is focus on the letter of Tai Tsai Shui Tzu No. 10000076610 issued on May 6th 2011 by Ministry of Finance. If the trustor is confirmed or will be clearly or available, or who can control the distribution of annual earnings, and using this information to establish an other interest oriented trust contract to give the benefits of trust to the beneficiary, he/she will have to pay the back tax and penalties of income tax and gift tax according to the Principle of Substantive Taxation. The letter has caused lots of arguments. Consequently, the study is organized with mainly focus on the Taiwan reference; related periodicals, textbooks and academic thesis secondly focus on the tax appeal cases to sort the arguments and raise the suggestion on amending law.