Practical Research On Saving Taxes In Trust In TaiWan

This research is going to discuss about saving taxes in Trust and explain every possibility risk at the condition of tax saved.As the past researches were focused exploring problems on Estate and Gift Tax,hereby we would refer to different themes to give examples and talked about the problems which might be occurred in practice.It will be mentioned the affection of Income Tax,Land Added-Value Tax,Contract Tax and Basic Income Tax.Repeated taxed will still be an inevitable risk in practice.What's more,it will base on the tax of taxing in Trust and find where the repeat taxed and violate taxing neutrality will be.Expected this reach will be able to be a reference of tax revolution for the Government of Taiwan.What hereby used practice and dummy samples,for example,Mr.GUO,Board Chairman of who did the securities trust and the public trust.This research is to take precautions model which considered tax law within and every letter to make all calculations.This research pointed the problems put as following:1.He benefit trust altered benefit should be taxed Estate and Gift Tax and look forward to amend the article to be "Meanwhile Trust founded,consignor did not have the rights to revise/amend and should be taxed",or it ought to be happened at actual estate or gift.2.He benefit trust altered benefit should according to the amount to appoint whom would be taxing and audit the estate and gift tax from original.3.When benefits are unspecific or not existing,this research will offer three ways at the 4^th chapter which simply put as following(1) prepaid 20%estate and gift tax(2) prepaid taxes can be refunded but it had to re-calculate all the incomes from everyone(3) Trust Income and Estate & Gift should not taxed again but calculated into the feed back of estate or gifted.4.Taxing the Trust income which base on fixed saving rate in postal service within one year,interests is benefited others and taxed in advance,then taxed Income Tax again.This totally violated the neutrality principle and in contrast punished the man who adopted Trust.However,tax system in Taiwan should have a big bath which they are betterment levy and Bond and futures dealing income tax.As if this system was not revolute and merely amending the Trust system,it would be alike the house built onto quicksand,once sand were scoured out, house would also be broken.This research expected lawmaking should be encompassed therein the principle of honesty,open,fair and more considering to amend the law and compensate with the lacking of the lost.