查詢結果分析
來源資料
頁籤選單縮合
題 名 | 我國信託所得課稅規定之探討=A Study of Trust Income Taxation in Taiwan |
---|---|
作 者 | 謝釗益; | 書刊名 | 美和技術學院學報 |
卷 期 | 22:2 2003.09[民92.09] |
頁 次 | 頁239-256 |
分類號 | 567.01 |
關鍵詞 | 信託; 信託所得稅; Trust income tax; Trust; |
語 文 | 中文(Chinese) |
中文摘要 | 我國信託所得相關課稅規定,於民國九十年六月正式公佈施行。現行課稅制度設計,關於納稅義務人、所得實現原則、反稅捐規避條款、營業信託及特殊目的信託之課稅等規定,尚欠週延。本文認為,信託所得應採實際受益者課稅原則,於實際分配時,對受益人課稅;並以信託院稅捐代少義務人,就累積於信託未分配之所得,預繳稅款。此措施可防制信話累積所得不分配,甚至轉換應稅所得為免稅所得規避稅捐的現象。其次就營利之觀點,營業信託與一般營利事業,二者並無差異,營業信託課稅兼定,似可比照適用營利事業課徵所得稅課稅規定。又特殊目的信託之課稅規範付諸闕如,應早日訂定,俾便適用,以免形成稅捐法律漏洞。 |
英文摘要 | Tax bill on trust income in Taiwan was put into practice as of June 2001. however, articles on current taxation design, tax payment, income actualization, counter-tax evasion, business trust and specific trust taxation are not comprehensive. The author has suggested, trust income shall be levied based upon the principle of actual distributed receipt by the beneficiaries and on the undistributed but accumulated trust fund of trust as taxpayer. Hence, tax evasion resulted from undistributed accumulated income or even transferal of tax-emption can be prevented. Meanwhile, there is no significant difference between business trust and business as a whole in terms of profit. Taxation neutrality in business trust and businesses can be ensured. However, appropriate regulations of special purpose trusts should be enacted to eliminate the loophole in taxation. |
本系統中英文摘要資訊取自各篇刊載內容。