高資產族群財富管理與節稅規劃之探討-以壽險商品為例

A study of wealth management and Tax planning for high assets- A Case of Life Insurance Products

邱涵怡(Han-Yi Ciou)

指導教授 ： 晏揚清

義守大學/管理學院/管理碩博士班/碩士(2014年)

https://doi.org/10.6343/ISU.2014.00439

摘要

現今低利率投資環境及諸多稅制規定的變革，在在都影響了以往高資產族群的財富管理方式，故本研究探討高資產族群資產有效配置的重要性，特以六個案例作為本研究的研究背景與動機二個因未規劃資產致資產縮水的案例，三個因未規劃資產致遺產稅繳交鉅額稅額的案例，一個有效規劃資產有效使遺產稅稅負極小化等六案例為背景以利激發研究動機。
本研究欲顯出資產規劃的重要性，希望開發出更多潛在的高資產族群能以保險商品做為資產配置工具之一。
本論文研究方式是以各稅制的案例分析與經驗借鏡並比較資產配置前與資產配置後稅賦的差異。
本研究主要總結三點結論與對高資產族群三項建議及對保險公司的三項建議：
結論：近期稅制重大的變革、資產配置須合乎現行法令、有效的資產配置後的優勢。
對高資產族群項建議：善用保險商品將資產合法的移轉予下一代、使資產有效合法的節稅、合法的隱藏資產。
對保險公司的建議：提供短年期的保單商品、提供多元化資的配置的套裝商品、提供可供遺產稅規劃的整合商品。

關鍵字

高資產族群 ； 遺產稅整合 ； 保險節稅 ； 保險隱藏資產

並列摘要

Today's low interest rate environment changes and many investment tax regulations, both in the past affected the high net worth wealth management groups, so this study was to investigate the importance of the effective allocation of assets of high net worth population, especially in the six case studies as a research background and motivation for failing to plan assets caused by two assets shrink case, three for failing to pay a huge amount of inheritance tax planning tax assets caused by the case, an effective plan assets effectively make inheritance tax and other tax minimization as the background to facilitate the six cases stimulate motivation.
This study is to show the importance of estate planning, and hope to develop more high-potential assets of the insurance product groups can be used as one of the asset allocation tool.
This paper studies the way the tax system is based on the analysis of each case and learn from the experience and compare the differences before and after the asset allocation of asset allocation taxes.
This study summarizes the three main conclusions and recommendations for high asset groups three and three recommendations for insurance companies: Conclusions: Significant recent tax changes, asset allocation must comply with the current law, effective asset allocation advantage after.
Recommendations for high asset groups: the legitimate use of insurance products will be transferred to the next generation of the asset, the asset insurance products effective use of legitimate tax saving, use of legitimate insurance products to hide assets.
Recommendations for insurance companies: Short Term insurance policies provide goods, providing a wide range of goods financing package configurations to provide integrated product available for estate tax planning.

並列關鍵字

High assets ； Inheritance tax consolidation ； Insurance tax savings ； Insurance Hidden Assets

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