「信託」乃是一種代他人管理財產之制度，在十九世紀開始盛行於英美國家，該制度在運作上深具彈性，除供個人理財，並可用以從事公益活動，具有社會及經濟功能，發展至今，已逐漸從單純的財產代管制度演變成將資本交由專家創造利潤的新投資理財方式。由於信託行為於適用原有稅法時，將因法律關係之形式與實質不符的情況，而引發諸多無法對實質受益者課稅之問題，故相關稅法皆修正部分之條文，並於民國九十年五月二十九日三讀通過，至此，我國信託之法治環境終告確立。
依遺產與贈與稅法第二十四條之一規定，不問信託內容為何，只要是他益信託即按訂約日或變更契約之日，為課徵贈與稅之時點；此規定易造成徵納雙方之紛爭，甚者更造成租稅漏洞。故本文主要目的在於檢討贈與稅課徵時點，綜合參考美、日制度，將他益信託分成四種情形分別討論之，並得出下列結果：
1、 委託人喪失控制權且受益人已確實獲得受益權
原則上應以信託成立日為課稅時點，但為兼顧稽徵之便利性，故以信託契約訂約日為課徵贈與稅之時點。
2、 委託人喪失控制權但受益人未確實獲得受益權
於信託成立時為課稅時點，但為兼顧稽徵之便利性，同樣以信託契約訂約日為贈與稅之課稅時點。
3、 委託人未喪失控制權且受益人未確實獲得受益權
贈與稅遞延至受益人確實獲得信託利益時，或委託人喪失控制權時課徵。
4、 委託人未喪失控制權但受益人已確實獲得受益權
於信託成立時為贈與稅之課稅時點，同樣為兼顧稽徵之便利性，故以信託契約之訂約日為課徵贈與稅之時點。
合理之稅制不但能防堵規避租稅之不法行為，更能促進信託制度之發展，故釐清課稅時點應該只是第一步，財政部下一步應該開始思考修正現行信託課稅中不合理之處，最後一步當然是建構一部更合理之信託稅制，讓信託制度能在一個理想的稅制下發展、茁壯。
關鍵字：信託、他益信託、贈與稅 / According to Estate and Gift Tax Act Article 24-1, the date the trust deed is established or changed is the time to impose on the settler in gift tax. Under this regulation, it probably makes argument between taxpayer and tax authority, even lets taxpayer has chance to evade taxes. So the purpose of this study is to find the best time to impose on the settler in gift tax.
In this study, we classify the other interest oriented trust into four situations, and then discuss the most appropriate date of gift event. Eventually we obtain four conclusions:
First, at the date the trust is established. Grantor has so parted with dominion and control as to leave in him no power to change its disposition and beneficiary certainly obtains the beneficial right. The date the trust is established is the best time of gift event.
Second, at the date the trust is established. Grantor has no power, and beneficiary does not obtains the beneficial right yet. The date the trust is established is the best time of gift event.
Third, at the date the trust is established. Grantor has power, but beneficiary does not obtains the beneficial right yet. The date of gift event is the date beneficiary certainly obtains the beneficial right or grantor loses his power.
Finally, at the date the trust is established. Grantor has power and beneficiary certainly obtains the beneficial right. The date the trust is established is the best time of gift event.
Keyword: trust、other interest oriented trust、gift tax
| Identifer | oai:union.ndltd.org:CHENGCHI/G0923530141 |
| Creators | 謝志榮, HSIEH ,CHIH-JUNG |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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