Legal Question Of Taxation In Trust Law Of Taiwan

Trust idea stem from Great Britain, American and French department country, it not only can help individuals to manage , punish and use the property trusting, but also can be used to be engaged in the public activity, quite elastic in operation. So it is generally adopted by modern most countries. After Taiwan is up to the law of Trust Law, Law of trust business and relevant tax law of trust and has been announced and implemented successively. The application of trust is more extensive, because the burden of taxation produced of trust behavior collects or exempts from the question will be more and more various and complicated. So it influences bequeathing the taxation question derived of system operation of trust that this research aims at probing into, in order to offer people understanding more clearly even more and tax to donate the relevant unit and check and solicit consulting, and bequeath taxes and reference that revised of tax system of trust for mainland in the future as the continent.The development of the trust system is closely related to intact tax system, it is the important key that the trust system can be developed smoothly even more that trust tax system is complete. Taiwan makes the trust system of Taiwan establish the foundation on the tax law through the relevant trust tax law amendment in 2001. Because the trust tax system of Taiwan is still newly established, the repairing the impact on trust system again of relevant trust tax law still remains to be seen. So this research purpose is three:First, to understand how trust taxation work.It is an important ways to manage money of high assets person in becoming in the future of trust, because involve the taxation question, and the relevant trust tax law clause is hard to understand. Study by seeing through this text, make general masses understand relevant tax law taxation way, in order to be regarded as and managed money matters the reference of planning.Second, to understand that make the present situation in trust tax system of Taiwan, revise and consult as the mainland in the futureThe trust tax system may be said to the implementation of the trust system that pulls one hair and move the whole body. Taiwan revise all about relevant tax system of trust at present is all about fraud and convenient for the main purpose but not for develop trust system. For the purpose that the trust system develops for perfecting , there is still some improvement space in the tax system at present in Taiwan and mainland. So, the relevant taxation question emerges in order to probe into every stages of trust behavior of Taiwan in the research purpose of this text, and propose the relevant explaining and suggestion .Focus on the brief introduction of the trust tax systems of various countries , and the introduction to the trust system of Taiwan at first originally in the article. Regard Great Britain and America and Japan similar to trust tax system of Taiwan of trust with developed tax system as the concept that the target states trust now .Then discuss tax law and Trust Law imprison of connecting with to come and then. It is in order to explain the relevant trust type attitude in terms of tax law, in order to help the facility that describes of this text. In addition, go still one step further to state the tax basic principle grasped on the trust tax system, contribute to inspecting the relevant problem of trust with raw tax system .Based on one , two seals of argumentation, it is discussed that the trust taxation system is in the legacy and gift the relation of taxes laws (hereafter referred to as and " bequeath the tax law " ), and in order to revise the taxation principle that " trust is deemed to gift when being tenable " in clauses newly, it is appropriate to probe into it. Describe and build up, basic principle and tax law of the bequest of sketching trust and levying a tax first revise the regulation newly, secondly examine the fixed appropriate and question legislated to have that " trust is deemed to gift while establishing " by gifting the legislative principle of the tax law. Comprehensive gains of above-mentioned research, on the question of trust tax system and relevant tax laws derived, in the views of legislative theory or other scholars, put forward the concrete suggestion, contribute to making the reference of relevant regulation or current practice operation in the future, so that the smooth operation of the trust tax system .The trust tax system may be termed the brand-new decree, have not elapsed two years so far in Taiwan, although general people and family property person have already understood the decree and designed the relevant new goods actively. People have worried that but check and solicit the relevant personnel of the organ to make to research of the relevant decree and understanding degree. So through this research, contribute to letting the tax donated and checked and solicited the organ to find out about the question trust practice, as checking the reference solicited, can make and set out to perfects and suitable for the offering as a gift and gifting the trust tax system of the mainland with the experience of Taiwan in the future.