本研究擬先釐清投資型保險商品之本質及其運作方式，次就我國現行法規及制度探討相關之賦稅議題，並參酌其他國家（美國、英國、日本）對於投資型保險之課稅規定，藉以歸納未來修法時可行之方案。並以問卷調查，瞭解受訪者（包括專家學者、稅務人員及保險從業人員）對現行制度及未來改革方向之看法與意見，俾能於符合國際潮流並兼顧租稅基本原則之前提下，對我國投資型保險商品相關之課稅問題提出合宜具體之建議。 經問卷結果發現，受訪者對投資型保險之第一印象以「分離帳戶之獲利程度」最為普遍，各項租稅優惠項目亦影響受訪者對其之購買意願；現行制度下，濫用租稅優惠之現象亦普遍存在，並與租稅公平性有所違背；本研究建議現階段以投資型保險分離帳戶之資產為賦稅改革方向。設立門檻法則，作為投資型人壽保險之保單能否適用租稅優惠之標準。 / First, this study is clarifies the nature and functioning of investment-linked insurance, Secondly, discussing the controversy under present regulations. And the income tax norm of the United States, the U.K. and Japan will be introduced in this study in order to derive the solution plans. Finally, in order to let the conclusion be based on the international trends and the principles of tax and offer the concrete proposals of tax reform. The study uses questionnaires to collect the opinions from experts, tax collector and insurance personnel. The results show that the first impression of investment-linked insurance for examinees is “the gains in separate account” in generality, and their purchase intention depends on the tax benefits of insurance. However, the present regulations violate the equity principle, the phenomenon of abusing of tax benefits of insurance is still common. Therefore, the study suggests that the assets in separate account should be taxed. Setting“The Corridor Rule” as the standard to evaluate whether the investment-linked life insurance contract can apply to tax benefits or not.