| Summary: | 碩士 === 長榮大學 === 高階管理碩士在職專班 === 96 === The insurance system in Taiwan did not reveal its own weaknesses until the happening of two unfortunate events, China’s Air’s Nagoya Air Crash in 1994 and the 921 Earthquake in 1999; both tragedies play an important role of accelerating the development of the insurance trust in Taiwan. Taiwanese government gave publicity to “The Trust Law” on January 26, 1996. Furthermore, on July 19, 2000, the Taiwanese government announced the “Trust Industry Law.” At last, the Executive Yuan proclaimed the tax laws related to the trust taxes, including the income tax law, the inheritance tax law and bestowal tax law, the land law, the bill of agrarianism, the house tax law, the deed tax law, and the sales tax law. Till then, the structure of trust system was roughly completed; the aforementioned accomplishments also successfully built up a complete trust law system.
Chapter Three of the study，the researcher analyzed both the advantages and disadvantages of the self-beneficiary trust with the aspect of law; related taxes were put into discussion with the viewpoint of the tax duties of the trust. In Chapter Four, the researcher first investigated the insurance trusts in the U. S. A. Moreover, the researcher further examined the modes and differences between the insurance trust in Taiwan and the one in the U. S. A. The researcher also proposed some questions relate to the study for further discussion. Chapter Five contains the conclusion and suggestions. Having proper comprehension of the insurance trust, clients are supposed to be capable of choosing an appropriate insurance policy for themselves. Related government institutes are also supposed to take the responsibility of monitoring and assisting the insurance industry so the insurance will be able to maintain its function of being social aids. The researcher also expects that the insurance system in Taiwan will be able to function as properly as the insurance systems in other advanced countries, especially the western countries. Constant amendment to the law is one of the applicable approaches to achieve this goal.
In recent years, the Taiwanese government has successively made announcements and amendments of the Trust Law, the Trust Industry Law, the Insurance Law, and Regulations of the Insurance Agents in the Insurance Trust. Those achievements have enlarged the range of the insurance trust from the banks’ self-beneficiary insurance trusts to the insurance trusts with insurance agents as trustees, including contracts of both the self-beneficiary trust and the beneficiary trust. The above-mentioned announcements of the laws has completed functions of the insurance trust, magnified the sales range and capability of management for the insurance industries. Eventually, the insurance trust in Taiwan has been more perfected. There is a general expectation of that the insurance trust in Taiwan will be as advanced as the western countries.
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