对台湾遗产税节税策略的研究.docVIP

对台湾遗产税节税策略的研究 摘要? 而赠与 所课征之租税。 以其遗留之财产移转其继承人时,遗产税为财产所有人死亡, 移转其财产 是财产所有人因赠与, 税是为弥补遗产税之不足及为防止逃漏遗产税而产生, 遗产税与赠与税是为 就租税归宿观点而言, 为遗产税之补充税。 予他人时所课征之租税, 财富移转税的一体两面。? 健 遗产税之课征有促进社会财富重分配, 遗产税是税制中用以平均社会财富的税目, 由于税制法律上许多减免项目 台湾遗产税开征已久, 增进社会福利之作用, 全社会组织, 以及税率订定较高,依拉法曲线( Laffer Curve ) ,税率愈高逃漏税的诱因愈高,台湾现制 尽量规避当 遗产及赠与税税率最高达 因此遗产及赠与税节税及避税情形甚是普遍, 50%, 缴税赋,造成社会上弥漫一股避税风潮。? 目前台湾遗产税节税策略: (2)利用财产型态转换节税的 方法; (3)增加扣除额方法; (4)利用财产价差节税; (5)善用抵缴节税。? 是故台湾遗赠 纳税双方冲突点往往于租税规划, 而征税、 台湾遗赠税规划风气盛行, 税核定课税案件比例,只占死亡人数之 3%,比例相当低,相对税收比例占总税收之 2%, 本研究除针对台湾遗产及赠与税申报得以租税规划部分, 就 稽征成本相对其他税目较高。 亦对富人租税规划进行遗产及赠与税的避税情 提出研究报告外, 税法规定应行注意事项, 期能就两岸遗产税税赋制度创造公平 并对未来台湾遗产税之改革提出建议, 形予以揭露。 的税制及平均社会财富的努力有抛砖引玉之效。 关键词:遗产税;策略;节税 I (1)平衡夫妻财产的方法;Abstract Estate tax refers to taxation imposed upon the post mortem property of the deceased transferred at or after the death of said decease to his/her appointed inheritors. While gift tax, as a means to complement the insufficiency of estate tax policy and to prevent tax evasion, refers to taxation imposed upon property given or transferred as gift from donor to other personsViewing from their final belonging, estate tax and gift tax are the two sides of the same coin of wealth transferEstate tax is one of the taxation policy items that state uses to equalize the distribution of social wealth. Although Taiwan has a long history in its implementation of estate tax policy, various tax exclusions and higher tax rate in the existing system has created, according to Laffer Curve, greater incentives and motivation for the taxpayers to evade governmental taxes. The current ceiling of 50% estate and gift tax rates has made tax saving and exclusions seeking a popular social phenomenon. Lacking in their recognition of law-abiding citizenship, people from Chinese communities characterized by loophole finding mentality, has helped to evolve the phenomenon to a more pervasive societal practice Presently, the most usual strategies adopted by Taiwanese taxpayers are: 1 bala