我國遺產稅存廢問題之探討

Abstract

遺產稅制在我國行之多年，核課多時，當大家已漸趨熟悉並習以為常，視其為理所當然之稅目時，國際間卻掀起一股減免或廢除遺產稅之租稅改革風潮。其中最引人注目的是，位居世界領導地位的美國於二００一年由其國會正式通過，並經布希總統簽署生效之經濟成長及稅賦舒解法案(The Econornic Growth and Tax Relief Reconciliation Act of 2001)，致使遺產稅存廢爭議引發國內外各界人士熱烈討論。 我國於二００一年召開「經濟發展委員會」，會議期間工商團體及各界之代表以美國等其他國家為例提出檢討遺產及贈與稅之建言，包括降低遺產稅稅率等。一時之間百家爭鳴，爭議四起，至此我國遺產稅之存廢問題正式浮出枱面。 二００二年行政院游揆甫一上任，即主動指示要求財政部應對遺產稅之存廢問題加以研究評估，雖然有人直言批評其為財團利益請命，唯國內財政單位考慮遺產稅制之存廢問題更是引人關心注目。 遺產稅係指國家於人民死亡時，就其所遺留之財產加以課徵之稅賦，有其立法意旨及所得重分配等財政功能，故舉凡世界各地之核課歷史皆由來已久。特別是今日有關遺產稅之存廢爭議，由於攸關國家之財政收入及全民之權利義務，因此本研究除了探討各種主張遺產稅存廢之理由及建議外，同時也由分析國際間廢除遺產稅之趨勢、租稅公平之理論基礎、地方政府分配財源稅制之重新評估、國家整體財政收入稅制結構之考量、課徵實務面臨租稅規劃之盛行、企業工商團體所提影響資金外流，財產外移…等問題著手，探討其能真正落實的程度？是否真的有助於我國整體經濟貿易環境之提升？本研究匯總所有重要的考量因素並歸納得到七個構面，將其設計為半結構式、半開放式之訪談題綱，以產、官、學各界具有代表性、或有影響力之專家學者為受訪對象，經由深度訪談取得重要的分析資料。研究結果顯示，我國實不宜斷然廢除遺產稅，惟如果能提出相關配套措施，甚至進行整體而全面的稅制結構調整，則多數人會同意贊成廢除遺產稅。 本研究的貢獻在於：受訪者所提供的許多寶貴意見及建議，融合理論面、實務面、及政策面等多方考量，大大增加了本研究之結論意義與價值。另外，本議題於國內尚未有以論文方式加以研究者，除對於我國現行租稅政策與稅制之檢討及未來改革方向，提出政府相關部會日後施政之參考外，也提供後續研究者類似的討論議題與發揮空間。

Estate tax has been carried out in our country for several years. However, when we are getting familiar with it and take it as granted, there is a trend to abate or abolish the estate duty internationally. Especially when USA parliaments passed and Mr. Bush signed The Economic Growth and Tax Relief Reconciliation Act of 2001, it caused hot argument.

We had a meeting of The Economic Growth Committee in 2001. During the meeting, the representatives of industrial and commercial groups set examples of USA and suggested to examine the estate duty and gift tax, which included the reduction of the rate of estate duty. So the problems in estate duty have been rising

Estate tax refers to the charged tax from property of the deceased. It has been around for long time. Today, the argument for its elimination matters to national tax revenue and standard of living for people. Therefore, we have to consider the following before we abolish estate duty.

· The trend of impose of estate duty in the world. · The theory for the tax equity. · The distribution of tax revenue on local government level. · The effect on national income after abolishment of estate tax. · The popularity of tax planning has increased tremendously in the local practice. · The outflow on capital and property raised by the enterprise. · The other question about the abandonment of the estate tax.

We could ask opinion by in-depth interviews from a number of groups of people, e.g. government, industry and academia to find out the best solution for estate duty, it is one of the bases of our country’s national income.

We synthesized the results of all kind of meetings, collecting and arranging the opinions of visitors and analyzing the influence of the changes of estate duty. The consequence shows that based on various factors, it is not suitable to eliminate the estate duty now in our country. Only if we can make the relative measures, or even adjust the structure of tax system significantly, many people will accept the abolishment of estate duty.

Many visitors provided a lot of good suggestions for various subjects, which is valuable for the conclusion of our research. And such suggestions make reference to the current tax system and the reform in the future. They will also give researcher more topics to discuss. Wish all of us could do our best to build this beautiful country.