股票孳息他益信託之贈與稅課徵研究-以最高行政法院103年5月份第2次庭長法官聯席會議為中心

A Study on Gift Taxes on Stock Dividend Benefit Trusts -Focusing on the Resolution Rendered at the Second Joint Meeting of the Presiding Judges and Judges of the Supreme Administrative Court in May 2014

姜震(Chiang Chen)

指導教授 ： 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(2016年)

摘要

信託關係為涉及委託人、受託人及受益人之三方面之法律關係。為因應配合屬民事信託基本法之信託法施行，有關課徵信託租稅之所得稅法、遺產及贈與稅法、土地稅法、平均地權條例、契稅條例、房屋稅條例與加值型及非加值型營業稅法等七部法律，於民國90年6月份相繼以分散式立法增訂相關之信託稅捐，並統一於民國90年7月1日施行。
上開與信託稅制相關之七部法律，於民國89年立法院審議時，立法委員就受審查之所得稅法、遺產及贈與稅法、土地稅法及房屋稅條例等草案，其等是否有逃漏稅缺口提出質詢，時任財政部長明確回覆：「稅法上可能形成逃稅的可能性是不存在的。」，其中遺產及贈與稅法草案以一字未刪之姿，照案經立法院三讀通過。然而歷經10年後，當初執擬遺產及贈與稅法增訂信託課稅起草之財政部，相繼於民國100年5月6日以台財稅字第10000076610號函釋與民國100年8月23日以台財稅字第10004525991號函釋，就股票孳息他益信託契約，創設遺產及贈與稅法第5條之1第1項文義所無之「知悉」、「具控制權」、「於訂約時已明確或可得確定」及「藉信託之名、行贈與之實」等要件、理由，並以實質課稅原則為由而否定於符合該等條件之股票孳息他益信託契約，認其無遺產及贈與稅法第5條之1第1項信託贈與稅之適用，而應依一般贈與課徵贈與稅。其後國稅局即依此函釋回溯對前已依法申報並經國稅局核定信託贈與稅之委託人開展補徵短漏稅額，自此相關信託贈與稅補徵案件一再進行於行政爭訟程序。就此議題，執司終審之最高行政法院於103年5月份第2次庭長法官聯席會議作成決議文，其以實質課稅原則立論而否定信託贈與稅之適用，並為是類案例事實之高等行政法院及最高行政法院所採。
就最高行政法院於103年5月份第2次庭長法官聯席會議之決議文，本文試圖以信託法及其相關理論、信託課稅理論、實質課稅原則並配合具體案例事實，加以探求其彼此間關聯性，本文共分五章，第一章從最高行政法院實際所生之具體案例談起並提出問題意識。其次第二章論述信託理論與信託贈與稅，並以之為本文結論之基礎。第三章乃針對股票孳息他益信託契約贈與課稅型態，財政部及最高行政法院見解之演變，並以其為探討之中心點。第四章主要係就最高行政法院103年5月份第2次庭長法官聯席會議之決議文分別與信託法理與信託贈與稅制之對應探討，同時提出相關探討後之本文所見。最末，第五章綜合總結並就現行遺產及贈與稅法提出修訂建議內容，作為將來修法之參考。

關鍵字

贈與稅 ； 信託導管理論 ； 股票孳息他益信託 ； 他益信託 ； 實質課稅原則

並列摘要

The term “trust” refers to the legal relationship among three parties, namely the settler, trustee and beneficiary. For facilitating enforcement of “Trust Law” as a part of the basic law of civil trust by nature, each of the seven acts, namely Income Tax Act, Estate and Gift Tax Act, Land Tax Act, Land Rights Equalization Act, Deed Tax Act, House Tax Act, and Value-added and Non-value-added Business Tax Act, was separately revised with addition of trust taxation provisions through legislation procedures beginning from June 2001, and all of the seven acts with the additional taxation provisions were enacted concurrently on July 1, 2001.
During the sessions reviewing the drafts of said seven acts with additional provisions involving the trust taxation system at Legislative Yuan in 2000, some interpellations on whether if there was any gap for tax avoidance or escape were presented and the expressive and specific reply from the then Minister of Finance which read: "There is no possibility of potential factor for tax escape in terms of taxation act." Among the said seven acts, the draft of Estate and Gift Tax Act was approved entirely without any deletion at all. However to the surprise of the public, it was not until 10 years later, Ministry of Finance, having formulated the draft of the additional trust taxation provision to the Estate and Gift Tax Act at the very first, issued two letters of interpretation on May 6, 2011 (Ref No. TFTS- 1000007661) and August 23, 2011 (Ref. No. TFTS-10004525991) consecutively, officially denied all of the Trust Agreements on Stock Dividend Benefit with the self-coined elements and causes, namely "acknowledgement", "with control over it", "being specific already or becoming specific at the time of entering the agreement" and "Giving gift through the trust" which were did not exist in the text of Clause 1, Article 5-1 of the Estate and Gift Tax Act, and furthermore with Substance-over-form principle, despite the fact the Trust Agreements of Stock Dividends Benefit were in compliance with all of the requirements, and jumped into the conclusion and decision that that said trust agreement is not applicable to the Trust Gift Tax rate provided in Clause 1, Article 5-1 of Estate and Gift Tax Act, and shall be subject to Ordinary Gift taxation category. Immediately after these, National Taxation Bureau tracked the settlers who had already filed the Trust Gift Tax and received the official approval and launched the action of levying additional tax to the short report or tax evasion tax amounts; and from then on, the administrative litigations involving the additional levying of Trust Gift tax were far from over. To address this issue, the Supreme Administrative Court, in charge the final trial, rendered a resolution on the same at the Second Joint Meeting of the Presiding Judges and Judges of the Supreme Administrative Court in May 2014, stating the denial against the application of Trust Gift Tax on the ground of Substance-over-form principle, and the Substance-over-form principle was adopted by the High Administrative Courts and the Supreme Administrative Court.
Focusing on the resolution rendered at the Second Joint Meeting of the Presiding Judges and Judges of the Supreme Administrative Court in May 2014, this study aims to examine and explore the correlations between the said resolution and the issues of administrative litigation procedures by looking in depth into the substantial facts of the cases on the basis on Trust Law and the pertinent theories, Trust Taxation theories, and Substance-over-form principle in taxation; this study thesis falls into five chapters: Chapter 1. Beginning by elaborating the substantial cases of the Supreme Administrative Court and presenting the problem awareness; next, Chapter 2. Researching the trust theory and estate and gift taxes and anchoring the conclusion of this study on them; Chapter 3. Looking into the course of changes of the opinions from Ministry of Finance and the Supreme Administrative Court in terms of Stock Benefit Dividends, Trust Agreements, Gift giving taxation forms, and taking the changes of the focal points of the study; Chapter 4. Exploring respectively and issues between the said resolution, rendered at the Second Joint Meeting of the Presiding Judges and Judges of the Supreme Administrative Court in May 2014, and the basics of trust law, and those between the said resolution and the Trust Gift Taxation System; and also present the views of this study after the elaborating the pertinent elements; and finally, Chapter 5. Coming into the comprehensive conclusion and presenting content of the proposal on the current Estate and Gift Taxation Act as reference for future amendments.

並列關鍵字

Gift taxes ； Trust Conduit Theory ； Stock Dividend Benefit Trust ； Other Benefit Trust ； Substance-over-form principle

參考文獻

8. 黃俊杰、林健生，孳息他益股票信託之稅捐課徵，月旦財經法雜誌，第30期，2012年9月。

林健生，孳息他益股票信託稅捐課徵之研究-以財政部100年5月6日財稅字第10000076610號令為中心，中正大學會計資訊與法律數位學習碩士在職專班碩士論文，民國101年。

1. 李惠宗，富者的原罪？--從司法院釋字第688號解釋的體系正義論檢討股票孳息他益信託課稅的立法選擇，法令月刊，第六十三卷第五期。

參考文獻

壹、書藉（按姓氏筆劃排序）