我國信託行為課稅實務探討

A Study of Taxation on Trust in the ROC

李素蘭(Su-Lan Lee)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2003年)

https://doi.org/10.6840/cycu200300419

摘要

摘要
　　信託觀念源自英、美法系國家，信託除了可協助個人管理、處分及運用財產之外，更可用以從事公益活動，在運作上頗具彈性，故為近代大多數國家所普遍採用。我國隨信託法、信託業法及信託相關稅法陸續通過公布實施之後，信託之運用更為廣泛，因信託行為所產生的稅負徵免問題將益形繁多且複雜。故本研究旨在探討影響信託制度運作所衍生的課稅問題，以提供社會大眾更清楚了解及稅捐相關單位稽徵參考，並作為未來信託稅制修訂改進的方針。
　　我國現行之信託稅制係採信託導管理論與實質課稅原則，亦即信託財產形式上移轉不予課稅，但對實質享有信託所得權利之受益人則須課徵相關稅負。是故本研究之論述重點包括：
一、蒐集中外期刊、書籍及學者專家有關信託、信託課稅之論著及相關研究報告等，予有系統的整理、分析，對於課稅原則及基本概念予以釐清。
二、探討英、美、日等各國信託制度之實施概況，信託課稅制度的處理規則，並進一步了解我國信託制度的演進及信託課稅制度的相關稅法規定及租稅課徵處理準則。
三、檢討我國現行相關租稅法令規定，深入研析其實施之後所衍生的課稅問題，並參酌各種相關法令提出建議。
　　為因應社會變遷及多元化需求，信託觀念及業務之推展已蔚為我國經濟社會未來的發展趨勢。目前我國信託稅制之建制尚稱嚴謹，但仍有不少爭議問題之存在，盼政府相關單位能就相關問題作修正與釐清，俾使從業者執行時有所遵循，避免徵納雙方爭議叢生，以利信託稅制順利推展。

關鍵字

信託課稅

並列摘要

Abstract
The concept of trust originated from the Anglo-American Law countries. One can not only use trust to manage and exploit personal assets, but also to engage in public interested affairs, most modern countries adopt the concept of trust due to its flexibility. Following the promulgation of the Trust Law, the Trust Business Law and trust related tax laws, the utilization of trust is getting popular in the ROC. As a result, many complicated tax issues in relation to trust occur as well. This study looks into the tax issues arising from trust in the hope to provide clearer understanding to the public and tax authorities and a guideline for future amendment of the trust related tax system.
We currently adopts the Trust Conduit Theory and Substance Taxation Rule to deal with the trust relation taxation. That is, no tax will be imposed on the assets transferred for trust purpose, but the income tax will be imposed on the beneficiary who receives the proceeds of the trust in substance. Thus, the main points of this study include:
1. Collecting, studying and analyzing domestic and foreign periodicals, books, articles and research reports in connection with trust and taxation on trust written by scholars and experts in order to clarify the principles and fundamental concepts of taxation on trust.
2. Looking into the general operation and taxation rules of the trust system in the British, America and Japan, and further understanding the evolution of the trust system and trust related tax laws and guidelines for taxation on trust in the ROC.
3. Examining the current trust related tax laws in the ROC, analyzing the ax issues arising after the trust system came into force, and providing suggestions with reference to various laws and regulations.
In respond to the needs of the changing and multi-culturalized society, the promotion of the concept and business of trust will be the trend for the development of our economy and society. Although our current taxation system in relation to trust is quite thorough, there are some disputable issues. We do hope the relevant government agencies will clarify such issues and make corrections if necessary, so the industry will know how to follow, the disputes will be avoided and the taxation on trust will go smoothly.

並列關鍵字

taxation on trust

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