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  • 學位論文

信託行為租稅優惠之探討

Trust Acts of Tax Incentives

指導教授 : 林江亮
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摘要


論文摘要 信託觀念源自英、美法系國家,信託為一種財產管理制度,過去我國信託業務整體發展尚不及先進國家,但在主管機關、信託業者及專家學者之共同努力下,我國信託法、信託業法及相關許可及監督辦法陸續通過公布實施之後,信託之運用更為廣泛,信託制度運用得宜確實可達成委託人的信託目的、財產安排與分配及保障受益人。 信託在財產移轉及管理運用上,不僅運用靈活亦是一種受法律保障之財產管理制度,本研究主要論述範疇為就信託課稅制度與信託租稅優惠之比較與探討;並輔以實務案例之探討,進而了解信託行為租稅規劃與效益分析,信託包括私益信託與公益信託,私益信託租優惠因形式上移轉免徵稅捐如所得稅、遺產及贈與稅、土地稅法及營業稅等,公益信託租稅優惠如所得稅、遺產及贈與稅、營業稅法、土地稅法、房屋稅、契稅及娛樂稅等。 目前國內環保署許可通過自然谷環境教育基地,成為台灣第一個環境信託案例。自然谷信託受託人不是信託業法所稱之信託業者,無法享受公益信託租稅上的優惠,且主管保育機關農委會並未訂出保育信託法,自然谷公益信託面臨到主管機關無訂定相關法令可適用之問題礙於相關信託法規與稅法法令限制,使得環境信託面臨無法可以申請許可的困境,且公益信託委託人若涉及二個以上目的事業主管機關時,應如何申請?若公益項目涉及多重目的,受多重主管機關管轄,其管轄職權事互相競合或是無所適從,仍待主管機關積極主動訂定相關辦法。建議應積極調整相關稅法內容、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。

關鍵字

公益信託 信託 租稅優惠

並列摘要


Abstract The concept of trust law, as a legal system of property management, was originated from the Occident. For the past few years, the transaction of trust in our country had not been well-developed. Nevertheless, through the efforts worked by related authorities, trust companies, and professionals, most of our trust laws have been widely practiced, and the trust system has been properly applied to satisfy settlors, arrange property, and protect beneficiary. Trust, to put to use on property transfer and management application, not only can be used flexibly, but it is also a well-protected property management system by law. The study aims at the comparison and discussion on trust in taxation system and trust in tax incentives. Through the case study, what we will discuss further are the trust acts in tax planning and benefit analysis. Trust, as its classification, devided into private interest trust, and charitable trust. The private interest trust tax incentives transfer the exempt taxes including income tax, estate and gift tax, land tax and business tax, ect.. The incentives of charitable trust tax are income tax, estate and gift tax, business tax, land tax, house tax, deed tax and entertainment tax, ect.. The natural valley environmetal education base has become the first environmental trust case in Taiwan by the validation of the Environmental Protection Department.The fiduciary of natural valley is not the so-called trustee based on the trust law, so it cannot apply the incentives offered by the charitable trust tax. Furthermore, the Counsil of Agricuture, the conservation authority which in charges, has not regulated the conservation trust law for related cases. Due to the limitation of correlated trust and tax laws, the natural valley charitable trust has been in the face of predicament of failing to apply the permission of the environmental trust. Besides, when the fiduciary of charitable trust involved more than two competent authorities of the industry, how should the procedure be conducting? While the public projects involve multiple purposes and being managed under the jurisdiction of multiple authorities, the authorities become competitive or indecisive. The current study goes on to suggest that the related authorities shall constructively adjust the content of relevant laws, amend the laws, and increase tax incentives, so that we can see environmental trust cases to be put into practice.

並列關鍵字

trust charitable trusts tax incentives

參考文獻


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