A Study on Estate and Gift Tax Planningwith an Application of Insurance

• Main Authors: Wen-Shan Lee, 李汶珊
• Other Authors: Jeng-Yan Tasi
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/03662873813866015857

碩士 === 淡江大學 === 國際貿易學系國際企業學碩士在職專班 === 96 === The existing legacy legislation in Taiwan adopts a progressive tax rate. The ceiling tax rate is as high as 50%. How to alleviate the burden of taxes payers, and to set aside sufficient funds for the legacy tax in future with the mean of tax planning in order to transfer the assets to the next generation in a smooth way becomes an important issue in tax planning. This research is based on the existing legislation relevant to legacy tax. The objectives and strategies of the tax planning in legacy and gift will be studied. Different asset combinations were selected for case studies. The most suitable tax-planning method will be applied for their property to achieve the optimal planning effectiveness. Since the implementation of the minimum tax-level system on January 1, 2006, the restrictions of policy in tax planning will be discussed. Through the case studies, an analysis of the benefit of the legacy tax with and without planning was compared. If one can appropriately adopt 1.11 million tax-free allowances annually and apply insurance for legacy tax in his tax planning, we can find that not only legacy tax is reduced substantially effectively but also the source of the legacy tax is reserved in advanced. Hence, the personal property can be transferred in a complete manner. The person with good wealth is recommended to use public facilities to redeem his legacy tax in order to achieve the best effect in tax planning. This thesis is prepared with an objective to be referred by personal tax planning.