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題 名 | 信託與信託課稅問題之探討=Trust and the Tax Treatments of Trust |
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作 者 | 高如月; | 書刊名 | 美和專校學報 |
卷 期 | 16 1998.06[民87.06] |
頁 次 | 頁41-54 |
分類號 | 563.3 |
關鍵詞 | 信託; 信託課稅; |
語 文 | 中文(Chinese) |
中文摘要 | 信託制度是現代先進國家廣為採行的財產制度, 其具有多面之經濟、社會正面功 能。立法院於民國八十四年正式通過信託法的立案,但國人對於信託制度概念及相關課稅關 係的理解,仍甚感模糊,有鑑於此,本文故係就信託制度及信託可能牽涉之課程問題提出討 論。 本文架構共分兩大部分,第一部分主要簡介信託制度,包括信託歷史沿革的介紹,並就我國 信託法有關信託財產及信託當事人及關係人權利、義務等規定加以說明。第二部分則針對引 進信託後相關課稅觀念進行研議。由於信託課稅相關稅法條文修正草案遲至今年八月廿一日 經財政部函報行政院院會正式通過,但尚未經立法院審議通過。本文主要係從課稅理論面就 現行稅法在設定課稅時可能發生的課稅原則提出己見,並就行政院通過之課稅修正條文與各 位作更進一步探討。 |
英文摘要 | Trust has been adopted in modern societies for a long time. It serves social objectives as well as economic objectives. In our country, It finally was enacted in 1995, but people have little understanding in Trust. Topics presented in this paper it focus on Trust and the likely impact of changes to the tax treatment of Trust. This paper is devided into two major parties, following Part Ⅰ: A brief introduction of what Trust is and expressing the basic elements required for Trust according to our Trust Laws. Part Ⅱ: In this section it focus on the issues that have arisen in the context of Trust expecially in taxing, first it provide some criteria from the theoretical framework in taxing, and then will discuss the appropriate tax treatments of Trust. Second finally it will examine the tax remendy of Trust (1997. 8. 21). |
本系統中英文摘要資訊取自各篇刊載內容。