我國遺產及贈與稅租稅規劃之研究

Abstract

本論文旨在對於遺產及贈與稅租稅規劃方法、流程及效益分析做一完整的研究，將所有之規劃方法依據其所能達成之規劃效益，加以分類為降低課稅淨額、降低稅率、降低應納稅額等三類。並探討影響租稅規劃的時間因素、長短期規劃因素、財產性質因素及當事人意願等因素，做為發展遺產及贈與稅租稅規劃模式的基礎，並依照此一基礎發展出遺產及贈與稅生前規劃模式及身後規劃模式的規劃流程。而於依此不同模式的規劃流程所得出的規劃效益分析，則是以實際案例的實際財產資料，來做為租稅規劃前後其租稅規劃利益的比較研究。

This study focuses on the method, the procedure, and the cost-benefit analysis in tax planning for estate and gift taxation. There are three types of planning advantages: the reduction of net taxable amount, the lowering of tax rate, and the lowering of due tax. The foundation of the tax planning in estate and gift taxation is based on the timing of the planning, the long/short term consideration, the characteristics of the taxable properties, and the clients' intention. A comparative study on "do planning" and "not planning" is conducted for some real cases.