運用金錢信託、有價證券信託及公益信託管理個人財產之成效探討

Abstract

有鑑於國人透過信託制度管理其財產有增加之趨勢，並漸漸成為個人財富管理之一環，對於國人利用信託制度完成個人財產規劃已可歸納整理出成因及成效。本研究主要目的：(1)探討個人如何運用信託制度規劃其財產；(2)探討金錢信託、有價證券信託及公益信託所能達成的信託目的及其應用成效；(3)信託法制完備後，探討相關法令實施以來國人及業者於應用上曾面臨及待解決之問題。 本研究透過大量的文獻資料，深入探討信託架構、信託功能、信託利益歸屬區分、管理運用方法、信託稅制等理論，並將理論運用於自銀行端所取得之個案資料中，透過個案研究方法，採取解釋型之多重個案研究，進行個案實證分析。 透過個案實證分析，信託制度運用得宜確實可達成委託人的信託目的、財產安排與分配及保障受益人，也有助於社會經濟之發展及減少社會問題之發生。然實證過程中發現，信託制度受限於現行法令規範仍有其盲點而非十全十美。 目前國內有關信託相關法令的建制尚稱完善，但經研究發現仍存有爭議，期盼政府相關單位及業者共商解決之道，以使國內信託制度更臻健全。

Recently, the trend is apparently increasing for the Taiwanese citizens to administer property by way of trust system, and hence it is important to have comprehensive consideration and consequence analyses upon personal property management with Taiwan’s trust system, which is the main motive of this research.

The major purposes and research directions of this thesis are compendiously summarized as follows. Firstly, individual wealth scheme with employment of trust system. Secondly, trust purposes and achievements by cash trust, valuable bond trust and beneficiary trust. Thirdly, the confronted and unsolved issues happened to both sides of clients and industry, since the legal practice of related trust regulations.

Initially, the ample literature theories such as trust structure, trust function, trust benefit owner, management leverage, trust tax, have been thoroughly reviewed in this study. And then, some actual case data retrieved from banks are elucidated as multiple case studies and analyzed mainly through methodology of case study.

Theoretically, wise maneuver of trust system should be able to attain settler’s trust purpose, arrangement and distribution of property, and guarantee to beneficiary; and it should be helpful to social economic development and to reduce the frequency of social problems. However, in the process of case study, it is found the trust system not flawless, majorly resulted from imperfection of current legal regulation. Cooperation of the government and the trust industry is necessary to provide a practical solution.